Gelatan, Longginus, Zuhroh, Diana ORCID: https://orcid.org/0000-0002-5659-283X and Harmono, Harmono (2019) Pengaruh Intellectual Capital Dan Competitive Intensity Terhadap Financial Performance Dengan Business Strategy Sebagai Variabel Intervening. In: Simposium Nasional Akuntansi (SNA) XXII Papua, 10-12 September 2019, Universitas Cendrawasih, Jayapura, Papua.

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Abstract

The purpose of this research is to analyze the effect of intellectual capital and competitive intensity on financial performance with business strategy as an intervening variable. Secondary data was used in this research, and samples were manufacturing companies listed on the Indonesia Stock Exchange. Intellectual capital in this study was measured using the method of Pulic (VAIC), competitive intensity was measured using IPCM, business strategy was measured using AUE and financial performance was measured using ROI. A total of 52 manufacturing companies listed on the Indonesian stock exchange during the period of 2013 to 2017 were selected as samples using purposive sampling method. Data were analyzed using path analysis, and processing data using IBM SPSS 24 software. The research findings show that directly, intellectual capital does not affect financial performance, but it has a direct effect on Business Strategy. Competitive Intensity directly has significant negative effect on Financial Performance and has a significant positive effect on the Business Strategy. Business strategy also directly influences financial performance. However, from indirect effects, Intellectual Capital has a positive effect on financial performance through a business strategy. Competitive intensity also has a positive effect on financial performance through a business strategy. These results show an interesting findings about the importance role of business strategy in improving performance of the company. This finding is also certainly very beneficial for managers in managing the company's operations, especially those related to capital capital and in response to increasingly sharp competition today.

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