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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Yessy Kusumadewi
Departemen Hukum, Universitas Krisnadwipayana, Indonesia
Economics, Econometrics & Finance

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INTELLECTUAL CAPITAL PADA KINERJA KEUANGAN PERUSAHAAN Mishelei Loen, SE., M.Si.; Mulia Rahmah; Yessy Kusumadewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v11i3.99

Abstract

This study aims to determine the effect between Intellectual Capital proxied by three components namely human capital, structural capital, and capital employed on the Company's Financial Performance. The type of research used in this research is quantitative research. The population used in this study are transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2023. Data obtained from the Indonesia Stock Exchange website www.idx.co.id. The data in this study were processed using SPSS version 22 software for statistics, using purposive sampling method. The results obtained in this study Human Capital and Capital Employed have no effect on Return on Asset. Structural Capital affects Return on Asset (ROA). Human Capital, Structural Capital, and Capital Employed together have no effect on Return on Asset (ROA). The implication of this research is that companies should pay more attention to ideal indicators for each component of intellectual capital that can improve the company's financial performance
Co-Authors Mishelei Loen, SE., M.Si. Mulia Rahmah