Jurnal Riset Akuntansi dan Keuangan
Vol. 20 No. 1 (2024): Jurnal Riset Akuntansi dan Keuangan

PERAN MEDIASI STRATEGY EXECUTION PADA PENGARUH INTELLECTUAL CAPITAL TERHADAP ORGANIZATIONAL PERFORMANCE

Putri Nabilah (Universitas Airlangga)
Bambang Tjahjadi (Universitas Airlangga)
Aisya Nurul Izzah (Universitas Airlangga)



Article Info

Publish Date
01 Feb 2024

Abstract

ABSTRACT This study investigates the effect of intellectual capital on organizational performance and the role of strategy execution in the influence of intellectual capital on organizational performance. This study uses a quantitative approach with Partial Least Square – Structural Equation Modeling (PLS-SEM) to test the research hypothesis. A total of 158 senior high schools in East Java participated as data research samples by filling out online and offline questionnaires. The study results show that intellectual capital has a direct positive effect on organizational performance. Furthermore, research proves that intellectual capital has a positive effect on strategy execution, and strategy execution has a positive effect on organizational performance. Thus, this study empirically proves that strategy execution partially mediates the influence of intellectual capital on organizational performance. Keywords: Intellectual capital, Strategy execution, Organizational Performance, Senior High School, Education for sustainability. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi pengaruh intellectual capital terhadap organizational performance dan menginvestigasi peran strategy execution pada pengaruh intellectual capital terhadap organizational performance. Penelitian ini menggunakan pendekatan kuantitatif dengan Partial Least Square – Structural Equation Modelling (PLS-SEM) untuk menguji hipotesis penelitian. Sebanyak 158 SMA di Jawa Timur berpartisipasi sebagai sampel data penelitian melalui pengisian kuesioner secara online atau offline. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif secara langsung terhadap organizational performance. Selanjutnya penelitian membuktikan bahwa intellectual capital berpengaruh positif terhadap strategy execution dan strategy execution berpengaruh positif terhadap organizational performance. Dengan demikian, penelitian ini membuktikan secara empiris bahwa strategy execution memediasi parsial pengaruh intellectual capital terhadap organizational performance. Kata kunci: Intellectual capital, Strategy execution, Organizational Performance, Sekolah Menengah Atas, Education for sustainability.

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Journal Info

Abbrev

jrak

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntansi dan Keuangan (p-ISSN: 0216-5082; e-ISSN: 2714-7258) adalah jurnal yang dipublikasikan oleh Fakultas Bisnis Universitas Kristen Duta Wacana yang terbit dua kali setahun (Februari dan Agustus). Jurnal ini didedikasikan sebagai sarana untuk berbagi dan diseminasi studi-studi ...