Analisis mediasi efisiensi profit dan diversifikasi pendapatan pada pengaruh intellectual capital terhadap kinerja keuangan: studi pada sektor perbankan di Indonesia = Mediation analysis of profit efficiency and income diversification on the influence of intellectual capital on financial performance: a study in the banking sector of Indonesia

Siswanto, Marcel (2024) Analisis mediasi efisiensi profit dan diversifikasi pendapatan pada pengaruh intellectual capital terhadap kinerja keuangan: studi pada sektor perbankan di Indonesia = Mediation analysis of profit efficiency and income diversification on the influence of intellectual capital on financial performance: a study in the banking sector of Indonesia. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Pada era ekonomi digital, peran intellectual capital untuk meningkatkan kinerja sangat dibutuhkan perusahaan. Namun banyak faktor mediasi yang mempengaruhi hubungan pengaruh tersebut. Pada tugas akhir ini, dianalisis efek mediasi berupa efisiensi profit dan diversifikasi pendapatan pada hubungan pengaruh intellectual capital pada kinerja keuangan. Metode super-efficiency data envelopment analysis (DEA) diterapkan untuk menghitung nilai efisiensi profit. Metode perhitungan indeks Herfindahl-Hirschman (HHI) digunakan untuk menghitung tingkat diversifikasi pendapatan. Aplikasi analisis regresi data panel berupa model fixed effect dan random effect digunakan untuk menganalisis efek mediasi. Selain itu, metode klaster gaussian mixture model (GMM) digunakan untuk mengidentifikasi observasi yang memiliki efek mediasi. Objek penelitian ini adalah 22 perusahaan bank di Indonesia dengan periode penelitian dari tahun 2008 hingga 2022. Secara keseluruhan, tidak terdapat efek mediasi pada hubungan pengaruh value added intellectual coefficient (VAIC) terhadap kinerja keuangan bank, namun komponen VAIC berupa structural capital efficiency (SCE) memiliki efek mediasi efisiensi profit yang positif terhadap return on equity dan risk-adjusted return on equity (ROEA). Pada aplikasi metode klaster, ditemukan terdapat beberapa bank yang teridentifikasi memiliki efek mediasi efisiensi profit yang negatif pada pengaruh VAIC terhadap return on assets. Selain itu, pada beberapa bank tersebut juga ditemukan efek mediasi diversifikasi pendapatan yang negatif pada pengaruh VAIC terhadap risk-adjusted return on assets dan VAIC terhadap ROEA. Penelitian ini menghasilkan bahwa efek total dan efek langsung VAIC terhadap kinerja keuangan lebih positif dibandingkan dengan melalui efek mediasi. / Intellectual capital’s role in increasing business performance is needed in the digital economy era. However, many mediation factors influence the relationship between intellectual capital and business performance. This thesis analyzes the mediation effect of profit efficiency and income diversification on the relationship between intellectual capital and financial performance. The super-efficiency data envelopment analysis (DEA) method is applied to measure the profit efficiency. Herfindahl-Hirschman index (HHI) is applied to measure the income diversification level. Regression analysis of panel data with fixed and random effect models is applied to analyze the mediation effect. Furthermore, the gaussian mixture model (GMM) method is applied to identify the existing mediation effect in a specific observation cluster. This research analyzed 22 banks in Indonesia from 2008 to 2022. Overall, there is no mediation effect on the relationship effect of value added intellectual coefficient (VAIC) on the financial performances of banks. However, there are positive mediation effects of profit efficiency on the relationship between structural capital efficiency (SCE) and return on equity and risk-adjusted return on equity (ROEA). In applying the clustering method, some banks were identified to have negative mediation effects of profit efficiency on the relationship of VAIC on return on assets. Additionally, those clustered banks also have negative mediation effects on the relationship of VAIC on risk-adjusted return on assets and ROEA. This research showed that the total effect and direct effect of VAIC on financial performances are more positive than through the mediation effect.

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