PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN SERTA DAMPAKNYA PADA COMPETITIVE ADVANTAGE(Studi Empiris Pada Perusahaan Subsektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020)

ROSANTI, ERVIANA (2023) PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN SERTA DAMPAKNYA PADA COMPETITIVE ADVANTAGE(Studi Empiris Pada Perusahaan Subsektor Food & Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2020). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of intellectual capital on financial performance and its impact on competitive advantage (an empirical study of food & beverage subsector companies listed on the Indonesia Stock Exchange for the period 2017 – 2020). The phenomenon in this study is the decline in profits for the Food & Beverage subsector companies in 2017 – 2020 due to the Covid – 19 Pandemic which has caused a decline in demand in this sector. The population in this study are food & beverage subsector companies listed on the Indonesia Stock Exchange for the period 2017 – 2020. The type of research used is quantitative research using the research design Descriptive Method and Comparative Causal Method with the number of samples that are eligible to be used as research samples are 26 samples by using the sampling technique that is simple random sampling. The results of this study are that human capital has an effect on financial performance, structural capital has an effect on financial performance, capital employed has an effect on financial performance, human capital has no effect on competitive advantage, structural capital has an effect on competitive advantage, capital employed has an effect on competitive advantage, financial performance influences competitive advantage, financial performance can mediate human capital to competitive advantage, financial performance non can mediate structural capital to competitive advantage, and financial performance non can mediate capital employed to competitive advantage. Keywords: Intellectual Capital, financial performance, competitive advantage Penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap kinerja keuangan dan dampaknya ke competitive advantage (Studi empiris pada perusahaan subsector food & beverage yang terdaftar di Bursa Efek Indonesia periode 2017 – 2020). Fenomena dalam penelitian ini yaitu penurunan laba perusahaan subsector Food & Beverage pada tahun 2017 – 2020 karena adanya Pandemic Covid – 19 yang menjadi penyebab turunnya permintaan di sector ini. Populasi dalam penelitian ini adalah perusahaan subsector food & beverage yang terdaftar di Bursa Efek Indonesia periode 2017 – 2020. Jenis penelitian yang diguanakan yaitu penelitian kuantitatif dengan memakai desain penelitian Metode Deskriptif dan Metode Kausal Komparatif dengan jumlah sampel yang layak dijadikan dalam sampel penelitian adalah 26 sampel dengan menggunakan Teknik pengambilan sampel yaitu simple random sampling. Hasil dari penelitian ini yaitu human capital berpengaruh terhadap kinerja keuangan, structural capital berpengaruh terhadap kinerja keuangan, capital employed berpengaruh terhadap kinerja keuangan, human capital tidak memiliki pengaruh terhadap competitive advantage, structural capital berpengaruh terhadap competitive advantage, capital employed berpengaruh pada competitive advantage, kinerja keuangan berpengaruh terhadap competitive advantage, kinerja keuangan dapat memediasi human capital terhadap competitive advantage, kinerja keuangan tidak dapat memediasi structural capital terhadap competitive advantage, dan kinerja keuangan tidak dapat memediasi capital employed terhadap competitive advantage. Kata kunci : Intellectual Capital, kinerja keuangan, competitive advantage

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