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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Journal of Economics and Business UBS Jurnal Cahaya Mandalika International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Impresi Indonesia Jurnal Peradaban Masyarakat (JPM) International Journal of Science and Environment Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Duffin
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Journal : International Journal of Science and Environment

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The Effect of Intellectual Capital on Financial Performance through Competitive Advantage as an Intervening Variable (Empirical Study on the Banking Industry Listed on the IDX 2025) Hastuty HS, Widy; Hou, Amin; Duffin, Duffin; Ramadhani, Laily; Sijauta, Dominggus
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i4.228

Abstract

This study aims to analyze the effect of Intellectual Capital on Financial Performance with Competitive Advantage as a mediating variable in banking companies listed on the Indonesia Stock Exchange for the period 2022-2024. The research method used is quantitative with a population of 42 banking issuers, while the sample is determined by purposive sampling so that 11 issuers meet the criteria. Secondary data in the form of annual reports were obtained from the official websites of each bank and the Indonesia Stock Exchange. The analysis technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that Intellectual Capital has a positive and significant effect on Financial Performance, Intellectual Capital has a positive and significant effect on Competitive Advantage, and Competitive Advantage has a positive and significant effect on Financial Performance. In addition, Intellectual Capital also has an indirect positive effect on Financial Performance through Competitive Advantage as a mediating variable. These findings indicate that strengthening Intellectual Capital can increase competitive advantage which in turn encourages operational efficiency and financial performance of banks.
Co-Authors Adi Harianto Agus Susanto Albert Albert Ali Ibrahim Amin Hou Bagus Hari Sugiharto Benny Lim Budi Astuti Darwan Tanady Devia Febrina Diana Afriani Djohan, Deva Dwi Sinta Eddy Gunawan Eddy Gunawan Erfan Ersada Ester Ginting, Yogi Rahman Feriza Harianto, Yogi Rahman Feriza Ginting HARLEN SILALAHI Heni Pujiastuti Hernadianto, Hernadianto HS, Widy Hastuty Husaini Husaini IKA PUSPA SATRIANNY Jungs Sen Kosasih, Hengky Kuandi Chandra Lidia Berliana Siboro Made Susilawati Mega Sanjaya Metyria Imelda Hutabarat Mhd Restu Razaq Razaq Naswan Hadilia Nelly Ervina Ramadhani, Laily Robin Rudolf Leiwakabessy Santi Yuliani Safitri Septa Diana Nabella Sijauta, Dominggus Stefvy Stefvy Susamto S Tetty Widiyastuti Thamrin Thamrin Thamrin Tina Linda Wagiyo Widy Hastuty HS Wijaya, Elyzabeth Yudi Akhmad Sadeli Yusmaniarti