Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal The Indonesian Journal of Accounting Research
Putri, Nuventin Asna
Universitas Negeri Malang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Intellectual Capital and Firm’s Operational Efficiency Putri, Nuventin Asna; Suryani, Ani Wilujeng
The Indonesian Journal of Accounting Research Vol 28, No 2 (2025): IJAR May 2025
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.902

Abstract

This research aims to determine the effect of intellectual capital (IC) on operational efficiency in 180 companies in the basic materials, consumer cyclicals, consumer non-cyclicals, healthcare, and industrials subsectors listed on the Indonesia Stock Exchange from 2015 to 2024. IC is measured using the Modified Value-Added Intellectual Coefficient (MVAIC) and operational efficiency, as determined by Data Envelopment Analysis (DEA). Generalized Least Squares regression analysis is used to test the hypothesis, which shows that human capital has a positive effect on operational efficiency. This means that superior employee knowledge and skills can provide creative ideas for changing or developing the company's production system. In contrast, relational capital has a negative effect. However, innovation capital and process capital have no effect. Previous studies have only analyzed the influence of IC, consisting of human capital and structural capital components, on operational efficiency. This study incorporated relational capital, innovation capital, and process capital components to expand the scope of IC in relation to company performance.
Co-Authors Suryani, Ani Wilujeng