Kata Kunci
kinerja perusahaan
perbankan
Cara Mengutip
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh modal intelektual terhadap kinerja perusahaan serta menguji pengaruh moderasi dari diversifikasi pendapatan, serta memberikan wawasan tambahan mengenai modal intelektual. Penelitian ini menggunakan 38 bank di indonesia yang telah terdaftar di Bursa Efek Indonesia (BEI) dari total 47 bank sebagai sampel penelitian. Data yang telah terkumpul dianalisis menggunakan analisis regresi linier untuk menguji pengaruh modal intelektual terhadap kinerja perusahaan. Hasil dari analisis regresi menunjukan bahwa modal intelektual VAIC berpengaruh positif terhadap kinerja perusahaan. Untuk komponen modal intelektual memberikan pengaruh yang bervariasi terhadap kinerja perusahaan dimana VACA berpengaruh positif terhadap kinerja perusahan, VAHU juga memberikan pengaruh positif terhadap kinerja perusahaan, sedangkan STVA tidak berpengaruh terhadap kinerja perusahaan. Disarankan kepada peneliti selanjutnya untuk menggunakan metode lain dalam pengukuran modal intelektual agar memberikan hasil yang bervariasi.
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