Peran strategi bisnis dalam memoderasi pengaruh intellectual capital, dan kebijakan dividen terhadap kinerja keuangan
Pembimbing 3 : Diza Andriyani
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Sekar Mayangsari
Kata Kunci : business strategy, intellectual capital, dividend policy, financial performance
Status Posting : Published
Status : Lengkap
| No. | Nama File | Hal. | Link |
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| 1. | 2025_TS_MAK_123012101036_Halaman-Judul.pdf | 9 | |
| 2. | 2025_TS_MAK_123012101036_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_TS_MAK_123012101036_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_TS_MAK_123012101036_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_TS_MAK_123012101036_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2025_TS_MAK_123012101036_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_TS_MAK_123012101036_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_TS_MAK_123012101036_Bab-1.pdf | 8 | |
| 9. | 2025_TS_MAK_123012101036_Bab-2.pdf |
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| 10. | 2025_TS_MAK_123012101036_Bab-3.pdf | 10 |
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| 11. | 2025_TS_MAK_123012101036_Bab-4.pdf |
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| 12. | 2025_TS_MAK_123012101036_Bab-5.pdf | 4 | |
| 13. | 2025_TS_MAK_123012101036_Daftar-Pustaka.pdf | 5 | |
| 14. | 2025_TS_MAK_123012101036_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menganalisis peran strategi bisnis dalam memoderasi pengaruh intellectual capital yang terdiri atas human capital, structural capital, capital employed, dan relational capital, serta kebijakan dividen terhadap kinerja keuangan. perusahaan sektor consumer non-cyclical yang terdaftar di bursa efek indonesia (bei) selama periode 2021-2023 menjadi sumber data penelitian, dan diperoleh 249 sampel. data dianalisis menggunakan regresi data panel.hasil penelitian menunjukkan bahwa human capital dan capital employed memiliki pengaruh positif signifikan terhadap kinerja keuangan, sedangkan structural capital, relational capital dan kebijakan dividen memiliki pengaruh negatif signifikan terhadap kinerja keuangan. lebih lanjut, strategi bisnis ditemukan memiliki peran moderasi yang signifikan, yakni memperlemah pengaruh human capital, structural capital, relational capital, dan kebijakan dividen terhadap kinerja keuangan, dan memperkuat pengaruh capital employed namun tidak signifikan.
T This study aims to analyze the moderating role of business strategy on the influence of intellectual capital (comprising human capital, structural capital, capital employed, and relational capital) and dividend policy on financial performance. data were collected from consumer non-cyclical sector companies listed on the indonesia stock exchange (idx) during the 2021-2023 period and there were 249 samples. the data were analyzed using panel data regression.the findings indicate that human capital and capital employed have a significant positive effect on financial performance, while structural capital, relational capital, and dividend policy show a significant negative effect on financial performance. furthermore, business strategy was found to have a significant moderating role, weakening the influence of human capital, structural capital, relational capital, and dividend policy on financial performance. it strengthened the influence of capital employed, though not significantly.