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INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE, INCOME DIVERSIFICATION DAN KINERJA PERBANKAN

PURWASIH, VINA (2024) INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE, INCOME DIVERSIFICATION DAN KINERJA PERBANKAN. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This research uses a quantitative approach, namely using financial reports to analyze and test the influence of intellectual capital on banking company performance with competitive advantage as a mediating variable and income diversification as a moderator. The data in this research is secondary data in the form of company annual reports obtained via the website (www.idx.co.id). Next, the data is collected through documentation techniques by downloading the annual reports of the sample companies and searching for data that suits the needs of the research variables. The object of this research is conventional banking companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sampling technique used purposive sampling with a total sample of 20 companies. Meanwhile, the data analysis technique in this research uses WarpPLS 7.0. The research results state that intellectual capital has a positive and significant effect on the performance of banking companies. Competitive advantage as a significant mediating variable is able to mediate intellectual capital on financial performance. Apart from that, income diversification as a significant moderating variable is able to moderate intellectual capital on bank performance.

Item Type: Thesis (Master)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorAbu Hanifah, Imam197305262005011002
Thesis advisorYuvisa Ibrani, Ewing198005012008121002
Additional Information: Penelitian ini menggunakan pendekatan kuantitatif, yaitu menggunakan laporan keuangan dalam menganalisis serta menguji pengaruh antara modal intelektual terhadap kinerja perusahaan perbankan dengan keunggulan kompetitif sebagai variabel mediasi dan diversifikasi pendapatan sebagai moderasi. Data dalam penelitian ini adalah data sekunder berupa laporan tahunan perusahaan yang diperoleh melalui website (www.idx.co.id). Selanjutnya data tersebut dikumpulkan melalui teknik dokumentasi dengan mengunduh laporan tahunan perusahaan yang menjadi sampel serta mencari data yang sesuai dengan kebutuhan variabel penelitian. Objek penelitian ini adalah perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 20 perusahaan. Sedangkan teknik analisis data dalam penelitian ini menggunakan WarpPLS 7.0. Hasil penelitian menyatakan bahwa modal intelektual berpengaruh positif dan signifikan terhadap kinerja perusahaan perbankan. Keunggulan kompetitifsebagai variabel mediasi signifikan mampu memediasi modal intelektual terhadap kinerja keuangan. Selain itu diversifikasi pendapatan sebagai variabel moderasi signifikan mampu memoderasi modal intelektual terhadap kinerja perbankan.
Uncontrolled Keywords: Intellectual Capital, Competitive Advantage, Income Diversification, Bank Performance Modal Intelektual, Keunggulan Kompetitif, Diversifikasi Pendapatan, Kinerja Perbankan
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 08-Pascasarjana
08-Pascasarjana > 62101-Magister Akuntansi
Depositing User: Mrs Vina Vina Purwasih
Date Deposited: 28 Feb 2025 03:30
Last Modified: 28 Feb 2025 03:30
URI: http://eprints.untirta.ac.id/id/eprint/47280

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