Simon, Lilyanti (2024) PENGARUH INTELLECTUAL CAPITAL, BOARD DIVERSITY, DAN MARKET PERFORMANCE TERHADAP FINANCIAL PERFORMANCE DENGAN FIRM AGE SEBAGAI VARIABEL MODERASI. Masters thesis, Magister Akuntansi.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital beserta subkomponennya

yang terdiri dari Human Capital, Structural Capital, Relational
Capital, dan Capital Employed; Board Diversity, yang mencakup Gender Diversity,
Age Diversity, dan Education Diversity; serta Market Performance, yang diproksikan
dengan Sales Growth terhadap Financial Performance. Penelitian ini juga menguji
pengaruh moderasi Firm Age pada variabel independen terhadap Financial
Performance. Subjek dalam penelitian ini adalah perusahaan keluarga sektor barang
konsumsi primer, khususnya sub-sektor makanan dan minuman yang listing di Bursa
Efek Indonesia (BEI) selama periode 2019-2023. Variabel-variabel tersebut dianalisis
dengan memanfaatkan data sekunder yang diperoleh dari laporan keuangan dan
laporan tahunan delapan belas perusahaan sampel yang dipublikasikan melalui situs
www.idx.co.id dan situs resmi perusahaan. Metode pemilihan sampel yang digunakan
adalah purposive sampling dan pengujian hipotesis dilakukan melalui analisis regresi
linear berganda dengan menggunakan program EViews versi 13. Hasil penelitian
menunjukkan bahwa Intellectual Capital, sub-komponen Structural Capital, dan
Capital Employed berpengaruh positif dan signifikan terhadap Financial
Performance, sedangkan Firm Age sebagai variabel moderasi tidak berpengaruh
signifikan dalam memoderasi semua variabel independen.

Keywords: Intellectual Capital, Board Diversity, Market Performance, Financial
Performance, Perusahaan Keluarga

This study aims to analyze the influence of Intellectual Capital and its subcomponents
which

consist of Human Capital, Structural Capital, Relational Capital,
and Capital Employed. Additionally, it examines Board Diversity, encompassing
Gender Diversity, Age Diversity, and Education Diversity, as well as Market
Performance, as proxied by Sales Growth on Financial Performance. This study also
examines the moderating effect of Firm Age on the independent variables of
Financial Performance. The subjects of this study are family-owned companies in the
primary consumer goods sector, specifically the food and beverage subsector, that
were listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The
variables were analyzed using secondary data that was obtained from the financial
statements and annual reports of 18 sample companies, published on the IDX website
and the official company websites. The sampling method used is purposive sampling,
and hypothesis testing is conducted through multiple linear regression analysis using
the EViews version 13 program. The results show that Intellectual Capital, along with
the sub-components Structural Capital and Capital Employed, has a positive and
significant effect on Financial Performance. However, Firm Age as a moderating
variable does not have a significant moderating effect on any of the independent
variables.

Keywords: Intellectual Capital, Board Diversity, Market Performance, Financial
Performance, Family Business

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 16 Jul 2025 02:17
Last Modified: 16 Jul 2025 02:17
URI: https://repotest.untar.ac.id/id/eprint/47796

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