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All Journal JURNAL ADMINISTRASI PUBLIK JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Journal of Contemporary Accounting Indonesia Accounting Journal Formosa Journal of Applied Sciences (FJAS) Journal of Governance, Taxation, and Auditing Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat
Sintje Rondonuwu, Sintje
Universitas Sam Ratulangi Manado
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : Journal of Contemporary Accounting

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The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX Iroth, Randa Matthew; Budiarso, Novi Swandari; Rondonuwu, Sintje
Journal of Contemporary Accounting Volume 5 Issue 3, 2023
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol5.iss3.art3

Abstract

The purpose of this study was to determine the effect of intellectual capital on financial performance. Intellectual capital is proxied by 3 variables namely human capital, structural capital, and customer capital on financial performance which is proxied by ROA. There were 30 sample companies selected from 87 companies in the consumer non-cyclical sector with observational data for the 2019-2022 period. The research used is a type of quantitative research and uses a purposive sampling method. The data analysis technique in this study was used multiple linear regression. The results of this study partially show that human capital significant effect on financial performance, structural capital significant effect on financial performance, and customer capital significant effect on financial performance. The results of the study simultaneously show that human capital, structural capital and customer capital has an effecton financial performance.  
Co-Authors Assa, Yuuki Jonas John Away, Tesalonika Christoffelia Baba, Rian M. Belda, Tumilantouw Frety Emma Brigita, Waworuntu Gicella Dasmasela, Vicy M. David P.E Saerang David Saerang, David Doaly, Zefanya Jeane Grace B. Nangoi Harijanto Sabijono Heince R. N. Wokas Hendrik Manossoh, Hendrik Herman Karamoy Ilat, Veronica Inggriani Elim IROTH, RANDA MATTHEW Jantje J. Tinangon Jantje Tinangon Jenny Morasa Jullie J Sondakh Kasenda, Tirsa Koho, Clever Clinton Kroma, Mutiara Pertiwi Lamia, Miranda Latulola, Anatasya Linda Lambey, Linda Lintje Kalangi Lomboan, Meiva F. Makahinda, Edgar Eleazar Mamusung, Maryanti Kerol Mangowal, Marcelina C. Manik, Sutra Manuhutu, Yana Aprilia Maruru, Widya Masuara, Harlan H. Moray, Christian Morgan Muchtar, Maria Gabrielle Mumu, Ablessy Nantingkaseh, Ribka L.V Novelya Suoth, Novelya Novi Swandari Budiarso Noya, Vini E.M Oroh, Nelvie E. Oroh, Yosua H. Pakambi, Siska Cantika Panekenan, Heine Glorina Pangkey, Jacklyn N. D. Pelleng, Benaya Pontoh, Tiara A Popang, Andika Saputra Potalangi, Vinda Vebianti Punusingon, Natalia Robert Lambey Salasa, Juliana Y.P SENOBUA, Sriwahyuni Setiono, Angelina Sharen Eflin Juniver Putong, Sharen Eflin Juniver Sigar, Preisia Simanjuntak, Lucyana Aprillya Sitompul, Zefanya Yohana Soeda, Endri Brifio Stanly W. Alexander Suak, Victor Youbert Stenly Suci, Tri Sukma Melati Sumual, Jerikho Reagan Suwetja3, I Gede Tampubolon, Tamara Cheryll Tania, Beauty Theresia Thebora, Patras Tinamberan, Stacia Treesje Runtu Tudje, Susanti Tumbelaka, Dean Enriqe Tutuhatunewa, Christine S. Usman, Yuliasari Ventje Ilat Winston Pontoh Wowor, Brigita Carmelia Wuwungan, Gabriela Thalia