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All Journal Al-Amin: Jurnal Ilmu Pendidikan dan Sosial Humaniora
Adrian Handa
Sekolah Tinggi Agama Islam Tuanku Tambusai, Indonesia
Religion Humanities Education Other

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Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan BUMN Sektor Industri Pangan dan Pupuk Tahun 2022-2024 Yosi Safitri; Adrian Handa
Al-Amin: Jurnal Ilmu Pendidikan dan Sosial Humaniora Vol. 2 No. 2 (2025): Al-Amin: Jurnal Ilmu Pendidikan dan Sosial Humaniora
Publisher : LPPM Sekolah Tinggi Agama Islam (STAI) Al- Kifayah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53398/alamin.v2i2.836

Abstract

This study aims to examine and analyze the effect of Intellectual Capital on the financial performance of State-Owned Enterprises (SOEs) in the food and fertilizer industry sectors during the 2022–2024 period. This research employs a quantitative approach. The study uses secondary data obtained from the annual reports of SOEs operating in the food and fertilizer industry sectors for the years 2022–2024, as well as information available on the respective companies' official websites. The data used in this study were collected from reports published by the SOEs through their official websites. The sample of this study consists of 5 SOEs in the food and fertilizer industry sectors during the 2022–2024 period, resulting in a total of 15 observations. The data were analyzed using simple linear regression analysis. The results indicate that Intellectual Capital has no significant effect on the financial performance of SOEs in the food and fertilizer industry sectors during the 2022–2024 period. These findings suggest that the Intellectual Capital owned by the companies has not been able to directly contribute to the improvement of financial performance. This condition may be attributed to the capital-intensive characteristics of the industry, the dominance of physical assets in creating corporate value, and the influence of external factors such as government policies, subsidies, and market conditions, which play a more dominant role in determining corporate financial performance
Co-Authors Yosi Safitri