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All Journal Fokus Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengembangan Wiraswasta Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAZHIM Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling Jurnal Manajemen Kewirausahaan Cakrawala Repositori Imwi Jurnal Scientia AMAR (Andalas Management Review) AKSELERASI: Jurnal Ilmiah Nasional Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi GoodWill Journal of Economics, Management, and Accounting Indonesian Journal of Accounting and Governance
Susanti Widhiastuti
Universitas IPWIJA
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : MANAZHIM

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How Diversification Moderates the Impact of Intellectual Capital, Capital Structure, and Operating Costs on Financial Performance in the IDX Food and Beverage Sector (2017-2022) Husnaini, Husnaini; Widhiastuti, Susanti
MANAZHIM Vol 7 No 1 (2025): FEBRUARY
Publisher : Manajemen Pendidikan Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/manazhim.v7i1.5412

Abstract

This study explores how the Diversification Strategy mediates financial outcomes associated with Intellectual Capital, Capital Structure, and Operational Costs. The population comprised food and beverage firms listed on the Indonesia Stock Exchange from 2017 to 2022. Samples were selected via purposive sampling from fifteen different companies. Data were sourced secondarily from the IDX Website. Moderate Regression Analysis (M.R.A.) was conducted using SmartPLS software version 3.0, with a significance level set at α (alpha) 0.05 in this research. It was demonstrated that Intellectual Capital and Capital Structure impact financial performance. Conversely, neither Operational Costs nor Diversification Strategy influence the company's bottom line. According to the study's findings, aspects of financial performance related to intellectual capital, capital structure, and operational expenses are unaffected by the diversification approach.
Co-Authors Antonius Mudhita Kumara Bilqis Zamzamiria Putri Sukarya Bobby Ekasaputra Efrida Yeni Eftianto, Eftianto Estuti Fitri Hartini Farida Achmad Fatimah, Asri Fauziah, Layla Hadi Utomo, Kukuh Harini Abrilia Setyawati Hernawati Chotib husnaini, husnaini Jhoni Iskandar Kamil, Ikhsanul Kartika Cahya Kencana Kencana, kartika Cahya Kumara, Antonius Mudhita Lestariningsih, Suprihatin Meli Andriyani Muhammad Rivai Mulyati Mulyati Rachmayanti Rakhmat Fitrayudha Sandinanto Rama Satrya Nugraha Remilo Susanti Rusfian, Rusfian Seni Andriyani Solly Aryza Sugiyarto, Alfian Utomo, Kukuh Hadi Yuyun Yunaningsih Zulfikar, Rachmat Hidayat