PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DI INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING

Euis Nurhayati, Bustanul Arifin, Windu Mulyasari

Abstract


This study aims to empirically examine the effect of intellectual capital on the performance of firm and competitive advantage as a mediating variable. Firm performance used in this study measured using Return On Asset (ROA), and Return On Equity (ROE). While intellectual capital is measured by using VAIC™ method developed by Pulic (1998 ). Competitive advantage is measured by cost of R&D.

This study used a sample of banking companies listed on the Stock Exchange period 2012-2015 using purposive sampling method . The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.

 The results of this study indicate that VAIC has significant effect on ROA. ROA has a significant effect on competitive advantage, and competitive advantage has the effect of mediation on the VAIC and ROA.

Keywords:Intellectual Capital;Firm Size;Competitive Advantage;FirmPerformance;Banking

Keywords


Intellectual Capital; Firm Size; Competitive Advantage; Firm Performance; Banking

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References


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DOI: http://dx.doi.org/10.35448/jte.v14i1.5424

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