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The Effect of Intellectual Capital on Financial Performance with Competitive Advantage as an Intervening Variable

Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Competitive Advantage sebagai Variabel Intervening

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DOI:

https://doi.org/10.21070/ups.3316

Keywords:

Intellectual Capital, Competitive Advantage

Abstract

This study aims to examine the effect of intellectual capital on financial performance by mediating competitive advantage. This study uses pharmaceutical sector companies listed on the IDX in 2019-2022. The sampling method used in this research is purposive sampling method. Based on predetermined criteria, 9 samples of pharmaceutical companies were obtained. This study uses a path analysis technique with the partial least squares (PLS) method using the SmartPLS application. Based on the results of these studies indicate that intellectual capital has a effect on financial performance. Intellectual capital has a effect on competitive advantage. Competitive advantage is able to mediate intellectual capital on financial performance.

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2023-09-15

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