PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN TRANSFORMASI DIGITAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2022-2024

Salma Seftya Nabila; Hariyati Hariyati

doi:10.31539/nszy7k30

Authors

Salma Seftya Nabila Universitas Negeri Surabaya
Hariyati Hariyati Universitas Negeri Surabaya

DOI:

https://doi.org/10.31539/nszy7k30

Keywords:

Intellectual Capital, Kinerja Keuangan, Transformasi Digital, Perbankan, Return on Assets (ROA).

Abstract

Perusahaan perbankan memiliki peran penting dalam perekonomian nasional. Namun, perusahaan perbankan masih menunjukkan tantangan terhadap kinerja keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan, serta peran transformasi digital sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024. Penelitian ini menggunakan pendekatan kuantitatif. Metode purposive sampling digunakan sebagai metode pemilihan sampel, sehingga diperoleh 111 sampel. Teknik analisis data menggunakan Partial Least Square-Equation Modelling (PLS-SEM). Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan, serta transformasi digital memoderasi pengaruh intellectual capital terhadap kinerja keuangan, dengan arah positif yang artinya memperkuat pengaruh intellectual capital terhadap kinerja keuangan.

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