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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal)
Euis Nurhayati
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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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
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.6 KB) | DOI: 10.35448/jte.v14i1.5424

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
Co-Authors Bustanul Arifin Mulyasari, Windu