PERAN KEUNGGULAN BERSAING DALAM MEMEDIASI PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN | Zendy

Jeudi Agustina Taman Parulian Sianturi | Zendy; Diana Hasyim | Zendy; Marlyna Infryanty Hutapea | Zendy

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PERAN KEUNGGULAN BERSAING DALAM MEMEDIASI PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN

Author(s) -

Jeudi Agustina Taman Parulian Sianturi,

Diana Hasyim,

Marlyna Infryanty Hutapea

Publication year - 2021

Publication title -

majalah ilmiah methoda

Language(s) - English

Resource type - Journals

eISSN - 2656-6931

pISSN - 2088-9534

DOI - 10.46880/methoda.vol11no3.pp231-240

Subject(s) - profitability index , business , competitive advantage , stock exchange , enterprise value , return on assets , business administration , value (mathematics) , accounting , industrial organization , finance , marketing , mathematics , statistics

This article describes the influence of the role of competitive advantage in mediating the effect of financial performance on firm value. Companies that are included in the Sharia Securities List and listed on the Indonesia Stock Exchange for the 2014-2019 period will be used as samples in this study. One of the financial performance variables, namely profitability as measured by using ROA (return on assets) indicates an inconsistency in the relationship between profitability and firm value. To overcome this, a competitive advantage mediating variable is proposed. The results showed that competitive advantage was able to mediate the effect of financial performance on firm value. Overall, these findings support the RBV theory and signaling theory. Companies that are capable of generating profits should increase their competitiveness in order to further increase the value of the company.

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