The Effect of Intellectual Capital and Supply Chain Management on the Financial Performance by Using Cost Leadership Strategy as Moderating Variable

Andi Ulfaisyah Yusuf, Syarifuddin Rasyid, Yohanis Rura1

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Publication Date: 2020/02/27

Abstract: This study aims to examine: the direct effect of intellectual capital and supply chain management on financial performance; the effect of cost leadership strategy as a variable thet moderates the relationship between intellectual capital and supply chain management on financial performance. This study uses a quantitative approach. The object of research in this study manufacturing companies listed on the Indonesia Stock Exchange (BEI). The number of samples used in this study was 20 companies, which were selected based on the purposive sampling method. This study uses the method of documentation and literature. Data were analyzed using a moderated regression analysis method that was processed with statistical packages for the social sciences (SPSS v.25).The research result show that (1) intellectual capital has a significant effect on financial performance (2) supply chain management has a significant effect on financial performance (3) cost leadership strategy does not moderates the relationship of intellectual capital on financial performance (4) cost leadership strategy moderates and strengthens the relationship of supply chain management on financial performance.

Keywords: Component;: Intellectual Capital, Supply Chain Managemen, Cost Leadership Strategy, Financial Performance.

DOI: No DOI Available

PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT20FEB045.pdf

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