Competitive Strategyc As A Moderating Variable To The Relationship Between Intellectual Capital And Financial Performance
Hesti Wahyuni (a*), Erlin Melani (b), Triesti Candrawati (c)
STATE POLYTECHNICS OF MALANG
Abstract
The objective of this research was to examine the impact of competitive advantage, as moderating variable to the relationship between Intellectual Capital and organization performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The Population is listed companies at property real estate and building construction sector, in Indonesian Stock Exchanges. Purposive sampling method is used to collect the data. This study found that differentiation strategy had significant effect to the relationship between intellectual capital value added and organization financial performance.
Keywords: Competitive Advantage, Intellectual Capital, financial performance
Topic: Accounting