Intellectual Capital, Financial Literacy, Relational Capital Terhadap Financial Performance dan Financial Capability sebagai Mediasi = Intellectual Capital, Financial Literacy, Relational Capital on Financial Performance and Financial Capability

ABSTRAK NURHAYA YUSUF. Intellectual Capital, Financial Literacy, Relational Capital Terhadap Financial Performance dan Financial Capability (dibimbing oleh Maat Pono, Hj. Andi Reni dan Andi Aswan). Kemampuan individu berupa intellectual capital, financial literacy dan relational capital tentunya tidak akan berjalan sendiri untuk mewujudkan keberlangsungan bisnis yang baik dalam mencapai financial performance yang maksimal tanpa adanya financial capabilities yang dimiliki oleh perusahaan. Penelitian ini bertujuan menguji secara empiris peran financial capability sebagai pemediasi pada pengaruh intellectual capital, financial literacy dan relational capital terhadap financial performance serta penerapan teori Resource Based View (RBV) pada seluruh jenis usaha termasuk Industi Mikro dan Kecil. Penelitian ini dilakukan pada Industri Mikro dan Kecil (IMK) yang tersebar pada provinsi Maluku dengan menyebarkan kuesioner pada 144 responden IMK. Data dianalisis dengan pendekatan Structural Equation Modelling (SEM) menggunakan SmartPLS Versi 4.0. Hasil penelitian menunjukkan bahwa Intellectual capital berpengaruh terhadap financial capabilities dan financial performance. Financial capability berpengaruh terhadap financial performance. Financial literacy berpengaruh terhadap financial capabilities dan financial performance. Relational capital berpengaruh terhadap financial capabilities dan financial performance. Hasil financial capability mampu menjadi mediasi pada penelian ini. Penelitian ini berkontribusi bagi pengembangan ilmu pengetahuan dan pengambilan kebijakan oleh pemerintah bagi pengembangan IMK khususnya dalam pemanfaatan aset tak berwujud dalam meningkatkan kinerja keuangan IMK. Selain itu membuktikan bahwa RBV mampu menjawab penelitian ini dengan skala usaha kategori IMK. Kata kunci: Intellectual capital; financial capability; financial performance; relational capital; Resouce Based View. ABSTRACT Nurhaya Yusuf. Intellectual Capital, Financial Literacy, Relational Capital on Financial Performance and Financial Capability (supervised by Maat Pono, Hj. Andi Reni and Andi Aswan). Individual abilities in the form of intellectual capital, financial literacy and relational capital will certainly not run alone to realize good business continuity in achieving maximum financial performance without the financial capabilities owned by the company. This study aims to empirically examine the role of financial capability as a mediator on the influence of intellectual capital, financial literacy, and relational capital on financial performance and the application of Resource Based View (RBV) theoryin all types of businesses including Micro and Small Industries. This research was conducted on Micro and Small Industries (IMK) spread across Maluku province by distributing questionnaires to 144 IMK respondents. The data was analyzed using the Structural Equation Modelling (SEM) approach using SmartPLS Version 4.0. The results of the study show that Intellectual capital affects financial capabilities and financial performance. Financial capability affects financial performance. Financial literacy affects financial capabilities and financial performance. Relational capital affects financial capabilities and financial performance. The results of financial capability can be a mediation in this study. This research contributes to the development of science and policy making by the government for the development of IMK, especially in the use of intangible assets in improving the financial performance of IMK. In addition, it proves that RBV is able to answer this research with the scale of the IMK category. Kata kunci: Intellectual capital; financial capability; financial performance; relational capital; Resouce Based View.