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MUHAMMAD NUR FADLI
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ANALYSIS OF INTELLECTUAL CAPITAL ON OPERATIONAL EFFICIENCY WITH ASSET TURNOVER AND WORKING CAPITAL EFFICIENCY AS MEDIATING VARIABLES
Abstrak (Bhs. Indonesia)
Efisiensi Operasional adalah kemampuan perusahaan untuk menjalankan kegiatan sehari-hari dengan cara yang efektif dan optimal. Di dunia perbankan, efisiensi operasional menggambarkan kemampuan bank untuk mengatur biaya operasional, tenaga kerja, teknologi, dan proses bisnis supaya aktivitas perusahaan dapat berjalan dengan produktif, efektif, dan berkelanjutan. Efisiensi operasional dipengaruhi oleh berbagai faktor internal, meliputi kualitas sumer daya manusia, efektivitas manajemen perusahaan, produktivitas perusahaan, serta kemampuan perusahaan dalam mengelola sumber daya. Penelitian ini bertujuan untuk menguji pengaruh variabel seperti Intellectual Capital dengan dimediasi oleh Asset Turnover dan Working Capital Efficiency, kemudian dengan peran kontrol umur perusahaan terhadap efisiensi operasional. Hasil akhir penelitian ini membuktikan bahwa Intellectual Capital berpengaruh negative terhadap efisiensi operasional, sementara Asset Turnover sebagai mediasi antara Intellectual Capital terhadap efisiensi operasional tidak berpengaruh, sedangkan Working Capital Efficiency sebagai mediasi antara Intellectual Capital terhadap efisiensi operasional berpengaruh negatif.
Abtrak (Bhs. Inggris)
Operational efficiency is a company’s ability to carry out its day-to-day activities in an effective and optimal manner. This means that the company utilizes all available resources to maximize revenue while keeping operating costs low. In the banking sector, operational efficiency refers to a bank’s ability to manage operating costs, labor, technology, and business processes so that the company’s operations can run productively, effectively, and sustainably. Operational efficiency is influenced by various internal factors, including the quality of human resources, the effectiveness of company management, company productivity, and the company’s ability to manage resources. This research aims to examine the influence of variables such as Intellectual Capital mediated by Asset Turnover and Working Capital Efficiency, and then with the control role of company age on operational efficiency. The final results of this study demonstrate that Intellectual Capital has a negative effect on operational efficiency, while Asset Turnover, as a mediator between Intellectual Capital and operational efficiency, has no effect; conversely, Working Capital Efficiency, as a mediator between Intellectual Capitaland operational efficiency, has a negative effect.
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