PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR

Melinda, The Influence of Intellectual Capital on the Financial Performance of Companies with Competitive Advantage as an Intervening Variable in Manufacturing Companies (Guided by Mr. Y. Andri Putranto, S.E., M.Sc., Ak., CA). This study aims to determine the effect of intellectual capital on the financial performance with competitive advantage as an intervening variable. The population in this study are all manufacturing companies listed on the Indonesian stock exchange in the period from 2013 to 2015. The sampling technique used purposive sampling technique. This research sample that can be processed are as many as 348 samples. This study used secondary data that obtained from the company’s financial statemants. The method of analysis used multiple regression by using SPSS 21 software. The results of this study indicate that competitive advantage is not a variable that can explain the effect of intellectual capital on the financial performance of the company. But the intellectual capital has a direct impact on the financial performace of companies. Keywords: Intellectual capital, competitive advantage, financial performanc