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Tri Gunarsih
Universitas Teknologi Yogyakarta
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The Effect of Intellectual Capital and Digital Transformation on Financial Performance in Technology Companies in Indonesia for the Period 2022 to 2025 Tiara Cinta Putri Mardani; Tri Gunarsih
Journal Research of Social Science, Economics, and Management Vol. 6 No. 1 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v6i1.1579

Abstract

The rapid advancement of digital technology has encouraged technology companies to strengthen their strategic resources and digital capabilities to enhance financial performance. Intellectual capital and digital transformation have become increasingly important factors in developing competitive advantages through effective knowledge management, innovation, operational efficiency, and value creation. This study aimed to examine the effects of intellectual capital and digital transformation on the financial performance of technology-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. The study employed a quantitative approach using secondary data obtained from the annual reports and audited financial statements of 30 technology companies. The sample was selected using purposive sampling, resulting in a balanced panel dataset comprising 120 firm-year observations. Intellectual capital was measured using the Value Added Intellectual Coefficient (VAIC™) method, digital transformation was proxied by the ratio of intangible assets to total assets, and financial performance was measured using return on assets (ROA) and return on equity (ROE). The data were analyzed using panel data regression in EViews. The results indicated that intellectual capital and digital transformation had positive and statistically significant effects on both ROA and ROE. Firm size, included as a control variable, also had a positive and statistically significant effect on financial performance. These findings indicate that effective management of intellectual capital and investment in intangible resources associated with digital transformation play important roles in enhancing profitability and sustaining the competitiveness of technology companies in Indonesia.
Co-Authors Ade Setiawan Agung Hartadi Agus Santosa Ahmad Syarifudin Sukasih Ake Wihadanto Andi Harmoko Arifin Anggun Septina Lukitasari Arief Dermawan Arief Dermawan Astri Wening Perwitasari Bambang Hartadi Christianto, Reinardus Dwi Prio Dyah Febriyani Eka Maya Sari Etty Puji Lestari Eva Nurul Ramdiani Fahmy, Obaid Mujahid Faizul Mubarok Fran Sayekti Gunawan, Jhoni Ira Geraldina Jhoni Gunawan Lilis Endang Wijayanti, Lilis Endang Lucia Ika Fitriastuti Masditok, Tokit Melawati Mirna Indah Nurlita Muh Arief Effendi Mursalim Nohong Murtiadi Awaluddin Nengah Widiangga Gautama Nur Wening, Nur Nuryasman Nuryasman Oki Ragil Wardana Prasasti, Ponco Adityia Priska Ralna Eunike Culata Priska Ralna Eunike Culata, Priska Ralna Eunike Priyono, Dadang Putri Endah Astuti Raharjo, Santosa Budi Ristianawati Dwi Utami, Ristianawati Dwi Rita Sari Rustandi Rustandi Ryan Hanafuri Saefudin Saefudin Safitri, Julia Safruddin . Saifudin Zuhri Sari, Eka Maya Satria, Bagas Ardhi Yoga Satriya Dharma Mukti Septi Diana Sari, Septi Diana Setiyono Setiyono Setiyono Setiyono Tamas Novak Tamas Novak Tanti Febi Setiawan Tiara Cinta Putri Mardani Tokit Masditok Triana Aryanti Try Wahyuny Tubagus, Rahmat Nurseha Wahyu Widiastuti Wulan Handayani Wuryan Andayani Yohannes Vemberi Zamal, Syahrul