The Effect of Intellectual Capital on Competitive Advantage and Company Performance as a Moderating Variable
Abstract
Pandemi global Covid-19 menjadi tantangan besar bagi perusahaan tambang di tahun 2020. Sejauh ini, permintaan produk tambang timah turun cukup tajam di tengah gejolak dunia yang terus berfluktuasi. Ketika negara-negara berkembang berjuang untuk bertahan hidup dan sejahtera, standar baru sedang ditetapkan dan perusahaan di seluruh dunia semakin berlomba-lomba untuk mencapai rekor yang lebih tinggi. Perusahaan pertambangan harus terus meningkatkan keunggulan kompetitif dan efisiensi mereka melalui penggunaan sumber daya yang terbaik, baik yang berwujud maupun yang tidak berwujud. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh lembaga kredit terhadap variabel keunggulan kompetitif dan untuk mengatur kinerja keuangan. Metode penelitian kuantitatif dengan menggunakan regresi berganda. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan publikasi tahun 2020-2021. Hasil dari penelitian ini adalah IC tidak berpengaruh terhadap Keunggulan Bersaing Perusahaan. ROA berpengaruh negatif signifikan, yang berarti peningkatan ROA perusahaan tidak meningkatkan keunggulan perusahaan, dan ROA tidak memperkuat pengaruh moderasi IC terhadap Keunggulan Bersaing.
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References
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Chen, Y.S. (2008). The positive effect of green intellectual capital on competitive advantages of firms. Journal of Business Ethics, 77(3), 271-286.
Choiriah, S., & Sudibyo, Y. A. (2020). Competitive Advantage , Organizational Culture and Sustainable Leadership on the Success of Management Accounting Information System Implementation. Saudi Journal of Economics and Finance, 4(9), 481–486. https://doi.org/10.36348/sjef.2020.v04i09.009
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Fahriyah, A., & Yoseph, R. (2020). Keunggulan Kompetitif Spesial sebagai Strategi Keberlanjutan UKM di Era New Normal. Prosiding Seminar Stiami, 7(2), 104–110.
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Haldorai, K., Kim, W. G., & Garcia, R. L. F. (2022). Top management green commitment and green intellectual capital as enablers of hotel environmental performance: The mediating role of green human resource management. Tourism Management, 88(January 2021), 104431. https://doi.org/10.1016/j.tourman.2021.104431
Hapsari, D. W., Yadiati, W., Suharman, H., & Rosdini, D. (2021). Intellectual Capital and Environmental Uncertainty on Firm Performance: The mediating role of the value chain. Quality-Access to Success, 22(185).
Hidayatullah, S., Firdiansjah, A., Patalo, R. G., & Waris, A. (2019). The effect of entrepreneurial marketing and competitive advantage on marketing performance. International Journal of Scientific and Technology Research, 8(10), 1297–1301.
Horng, J. S., Liu, C. H., Chou, S. F., Yu, T. Y., & Hu, D. C. (2022). Role of big data capabilities in enhancing competitive advantage and performance in the hospitality sector: Knowledge-based dynamic capabilities view. Journal of Hospitality and Tourism Management, 51(February), 22–38. https://doi.org/10.1016/j.jhtm.2022.02.026
Hutahayan, B. (2020). The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate financial performance. Benchmarking, 27(4), 1289–1318. https://doi.org/10.1108/BIJ-02-2018-0034
Iredele, O. O., Ogunleye, O. J., & Okpala, O. P. (2017). Determining the Business Case for Environmental Management Accounting (EMA) Practices Among Listed Firms in Nigeria: The Stewardship Approach. EuroEconomica, 36(2), 195–210.
Isa, M., & Deviana, D. A. (2018). Analisis Pengaruh Intellectual Capital Terhadap Financial Performance Dengan Competitive Advantage Sebagai Variabel. Benefit Jurnal Manajemen dan Bisnis, 3(2), 31–38.
Izzalqurny, T. R., Subroto, B., & Ghofar, A. (2019). Research in Business and Social Science Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by. International Journal of Research in Business and Social Science, 8(4), 34–43.
Juniariani, N. M. R., & Saputra, K. A. K. (2020). Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan. Jurnal Ilmiah Akuntansi, 5(1), 45. https://doi.org/10.23887/jia.v5i1.22668
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Kasasbeh, E. A., Harada, Y., & Noor, I. M. (2017). Factors Influencing Competitive Advantage in Banking Sector: A Systematic Literature Review. Research Journal of Business Management, 11(2), 67–73. https://doi.org/10.3923/rjbm.2017.67.73
Kartika,sari & Utami Wiwik (2019) Effect of Corporate Governance Mechanisms on Financial Performance and Firm Value with Green Accounting Disclosure as Moderating Variables.
Ma, Hao. (2000). Competitive Advantage and Firm Value. Journal of Global Competitiveness · Researchgate. https://www.researchgat.net/publication/241234527
Mehralian, G., Rajabzadeh, A., Sadeh, M. R., & Rasekh, H. R. (2012). Intellectual Capital and Corporate Performance in Iranian Pharmaceutical Industry. Journal of Intellectual Capital, 13(1), 138–158. https://doi.org/10.1108/14691931211196259
Mohamed R, Başar P. (2023). Impact of strategic management on competitive advantage. Trends in Business and Economics, 37(1), 46-56.
Mia, L., & Patiar, A. (2001). The use of management accounting systems in hotels: An exploratory study. International Journal of Hospitality Management. https://doi.org/10.1016/s0278-4319(00)00033-5
Mukherjee, T., & Sen, S. S. (2019). Intellectual Capital and Corporate Sustainable Growth: The Indian Evidence. Journal of Business Economics and Environmental Studies, 9(2), 5–15. https://doi.org/10.13106/jbees.2019.vol9.no2.5
Muttaqin, G. F., & Dharmayanti, R. (2017). Pengaruh Implementasi Total Quality Management Terhadap Kinerja Keuangan Dengan Kualitas Kinerja Sebagai Variabel Intervening. Jurnal Akuntansi, 19(1), 68. https://doi.org/10.24912/ja.v19i1.114
Muwardi, D., Saide, S., Eko Indrajit, R., Iqbal, M., Siti Astuti, E., & Herzavina, H. (2020). Intangible resources and institution performance: The concern of intellectual capital, employee performance, job satisfaction, and its impact on organization performance. International Journal of Innovation Management, 24(5), 1–21. https://doi.org/10.1142/S1363919621500092
Nik Abdullah, N. H. (2020). Assessing Strategic Management Accounting Practices in Public Interest Companies in Malaysia. Indonesian Journal of Economics, Social, and Humanities, 2(1), 13–25. https://doi.org/10.31258/ijesh.2.1.13-25
Nuryanto, U. W., Djamil, M., Sutawidjaya, A. H., & Saluy, A. B. (2020). The roles of green competitive advantage as intervention between core competence and organisational performance. International Journal of Innovation, Creativity and Change, 11(6), 394–414.
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Published
2024-08-28
How to Cite
BADAWI, Ahmad et al.
The Effect of Intellectual Capital on Competitive Advantage and Company Performance as a Moderating Variable.
Jurnal Ekonomi Kuantitatif Terapan, [S.l.], v. 17, n. 2, p. 337-361, aug. 2024.
ISSN 2303-0186.
Available at: <https://ojs.unud.ac.id/index.php/jekt/article/view/113916>. Date accessed: 28 oct. 2024.
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