Aini, Ulfa Mariyatul (2025) PERAN INTELLECTUAL CAPITAL DALAM MENINGKATKAN FINANCIAL PERFORMANCE DENGAN DIGITAL INVESTMENT SEBAGAI VARIABEL MEDIASI (Studi Empiris Perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study is to analyze and determine the effect of Intellectual Capital on Financial Performance with Digital Investment as a mediating variable. The research used is quantitative descriptive. Data obtained from the annual reports of banks listed on the IDX in 2019 - 2023 using purposive sampling techniques. Data analysis used panel data regression using the Eviews 13 application. The results of this study indicate that Intellectual Capital has a positive effect on Financial Performance as measured by ROA and ROI. While Digital Investment is unable to mediate the effect of Intellectual Capital on Financial Performance.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Tujuan penelitian ini adalah untuk menganalisis dan mengetahui pengaruh Intellectual Capital Terhadap Financial Performance dengan Digital Investment Sebagai variabel mediasi. Penelitian yang digunakan adalah deskriptif kuantitatif. Data yag didapat dari laporan tahunan perbankan yang terdaftar di BEI tahun 2019 – 2023 dengan menggunakan teknik purposive sampling. Analis data yang digunakan regresi data panel dengan menggunakan aplikasi Eviews 13. Hasil dari penelitian ini menunjukkan bahwa Intellectual Capital berpengaruh positif dengan Financial Performance yang diukur dengan ROA dan ROI. Sementara Digital Investment tidak mampu memediasi pengaruh Intellectual Capital Terhadap Financial Performance | |||||||||
| Uncontrolled Keywords: | Intellectual Capital, Financial Performance, Digital Investment Intellectual Capital, Financial Performance, Digital Investment | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Mrs Ulfa Mariyatul Aini | |||||||||
| Date Deposited: | 14 Aug 2025 06:09 | |||||||||
| Last Modified: | 14 Aug 2025 06:09 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53967 |
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