| dc.contributor.author | Mahendra, Christabel Septianadewi | |
| dc.date.accessioned | 2026-01-26T07:02:04Z | |
| dc.date.available | 2026-01-26T07:02:04Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | https://dspace.uc.ac.id/handle/123456789/9009 | |
| dc.description | This study aims to determine the effect of intellectual capital on sustainable growth rate with financial performance as a mediator. The population in this study is the index company Kompas 100. By using a purposive sampling technique, the final sample is 42 companies. The data used is secondary data in the form of the company's annual financial statements for the 2014-2019 period. The variables used in this study include intellectual capital as proxied by VAIC, sustainable growth rate, and financial performance as proxied by ROA. The data analysis technique in this study used path analysis. The results of this study state that intellectual capital has a positive effect on the sustainable growth rate, intellectual capital has a positive effect on financial performance, financial performance has a positive effect on sustainable growth rate, and financial performance mediates the influence of intellectual capital on sustainable growth rate. From the path analysis, the VAF value is 0.4561 or 45.61%, which means that the mediating variable is partial. | en_US |
| dc.description.abstract | Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap sustainable growth rate dengan financial performance sebagai pemediasi. Populasi dalam penelitian ini adalah perusahaan indeks Kompas 100. Dengan teknik pemilihan sampel purposive sampling diperoleh sampel akhir sebanyak 42 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan selama periode 2014-2019. Variabel yang digunakan dalam penelitian antara lain intellectual capital yang diproksikan VAIC, sustainable growth rate, dan financial performance yang diproksikan ROA. Teknik analisis data dalam penelitian ini menggunakan analisis jalur. Hasil penelitian ini menyatakan bahwa intellectual capital berpengaruh positif terhadap sustainable growth rate, intellectual capital berpengaruh positif terhadap financial performance, financial performance berpengaruh positif terhadap sustainable growth rate, dan financial performance memediasi pengaruh intellectual capital terhadap sustainable growth rate. Dari analisis jalur diperoleh nilai VAF sebesar 0,4561 atau 45.61% yang berarti variabel mediasi bersifat parsial. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Ciputra | en_US |
| dc.subject | Kompas 100 | en_US |
| dc.subject | Intellectual Capital | en_US |
| dc.subject | Sustainable Growth Rate | en_US |
| dc.subject | Financial Performance | en_US |
| dc.title | Analisis Intellectual Capital terhadap Sustainable Growth Rate dengan Financial Performance sebagai Variabel Mediasi | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.kodeprodi | 62201 | |
| dc.identifier.dosenpembimbing | Wirawan Endro Dwi Radianto | |
