ANALISIS PENGARUH RELEVANSI STRATEGIS TERHADAP KINERJA KEUANGAN DENGAN KINERJA TIDAK BERWUJUD SEBAGAI VARIABEL MEDIASI

Abstract

Conducted a research study to determine how strategic relevance can be affect the financial performance with the performance of intangible performance mediation. This study was also carried out in the sector of Small and Medium Enterprises (SMEs) in Merauke - Papua, using Structural Equation Modeling (SEM). The results obtained indicate that the strategic relevance affects financial performance, and the performance of intangible mediate the effect of strategic relevance to financial performance. Key word: relevance of strategic, intangible performance, financial performance.