Image of Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Dengan Competitive Advantage Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)
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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Dengan Competitive Advantage Sebagai Variabel Intervening (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei)

This study aims to examine the effect of Intellectual Capital and its components on financial performance in manufacturing companies with Competitive Advantage as an intervening variable. The population in this study is all manufacturing companies in Indonesia listed on the Indonesia Stock Exchange for the period 2015-2017. Based on the sampling technique used in this study, which was purposive sampling, 74 manufacturing companies were listed on the Indonesian Stock Exchange during 2015-2017. Hypothesis testing is done by using path analysis techniques, which is a technique used to test the direct effect and indirect influence of independent variables on the dependent variable. Partially the results of the study indicate that not all components of Intellectual Capital have an effect on financial performance and Competitive Advantage both directly and indirectly. The results showed that 1) CEE, SCE, Intellectual Capital (VAICTM), and CA had an effect on financial performance, while HCE had no effect on financial performance. 2) CEE and Intellectual Capital (VAICTM) affect CA, while HCE and SCE have no effect on CA. 3) CEE and Intellectual Capital (VAICTM) affect financial performance through CA, while HCE and SCE have no effect on financial performance through CA.

Keywords: Intellectual Capital, financial performance, manufacturing company, Competitive Advantage.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0167)
02 03. 119 (0167)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0167)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0167)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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