Permatasani, Arsinta Ayu (2026) PERAN COMPETITIVE ADVANTAGE DAN FINANCIAL PERFORMANCE DALAM MEMEDIASI PENGARUH INTELLECTUAL CAPITAL TERHADAP FIRM VALUE (Studi Pada Perusahaan Consumer Non-Cyclicals Tahun 2021-2025). S1 thesis, Universitas PGRI Madiun.
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Abstract
This research aims to analyze the effect of intellectual capital on firm value with competitive advantage and financial performance as mediating variables. The population of this research consists of 113 companies in the consumer non-cyclicals sector listed on the IDX during 2021–2025. Sampling was conducted using the purposive sampling technique, resulting in a sample of 506 observations (firm-years). Data analysis was performed using panel data regression with SPSS software version 23 and Process Macro version 4.2 developed by Andrew F. Hayes. The results of this research show that intellectual capital has a significant positive effect on firm value. Intellectual capital has no effect on competitive advantage. Intellectual capital has a significant positive effect on financial performance. Competitive advantage has no effect on firm value. Financial performance has a significant positive effect on firm value. Competitive advantage is not able to mediate the effect of intellectual capital on firm value. Financial performance is able to mediate the effect of intellectual capital on firm value. Based on the t-test results, financial performance is the variable with the most dominant effect on firm value. This research provides theoretical contributions by reinforcing resource-based theory and signaling theory, as well as practical contributions for companies in the consumer non-cyclicals sector in managing intellectual capital to improve financial performance and firm value. Future research is recommended to use a broader research object by involving industry sectors other than consumer non-cyclicals, as well as adding other variables that may affect firm value.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Intellectual capital, Competitive advantage, Financial Performance, dan Firm value. Intellectual capital, Competitive advantage, Financial Performance, and Firm value. |
| Subjects: | A Social Sciences > HB Economic Theory A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PERMATASAN AYU ARSINTA |
| Date Deposited: | 22 Sep 2026 08:01 |
| Last Modified: | 22 Sep 2026 08:01 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9819 |
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