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Abstract

This research aimed to analize the impact of Cross functional paradigm, as moderating variabel that has not been examined in prior researchs, to intellectual capital effect on organization financial performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The population of this research is listed company at infrastructure, transportation and utilities sector, in indonesian Stock Exchanges and used purposive sampling method to collect the data. This study found that cross functional paradigms had negative significantly impact to the effect of Value Added from Structural Capital, to organization financial performance.


Abstrak


Studi ini ditujukan untuk menganalisis pengaruh paradigm lintas fungsional, sebagai variabel pemediasi, yang belum pernah diuji pada penelitian sebelumnya, pada pengaruh modal intelektual pada performa finansial suatu entitas. Metode Least Square digunakan untuk menguji hipotesis. Populasi studi ini menggunakan perusahaan yang terdaftar pada sektor infrastruktur, transportasi, dan utilitas, pada Pasar Modal Indonesia dan menggunakan metode purposive sampling untuk pengumpulan data. Studi ini menunjukkan bahwa paradigm lintas fungsional memiliki pengaruh negatif signifikan terhadap hubungan antara Structural Capital Value Added STVA dan kinerja keuangan

Keywords

Cross Functional Paradigm Intellectual Capital FinancialPerformance

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Copyright (c) 2023 Hesti Wahyuni

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