Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 11 No 3 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA

INTELLECTUAL CAPITAL PADA KINERJA KEUANGAN PERUSAHAAN

Mishelei Loen, SE., M.Si. (Universitas Krisnadwipayana)
Mulia Rahmah (Departemen Akuntansi, Universitas Krisnadwipayana, Indonesia)
Yessy Kusumadewi (Departemen Hukum, Universitas Krisnadwipayana, Indonesia)



Article Info

Publish Date
25 Dec 2024

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

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Journal Info

Abbrev

jabk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis Krisnadwipayana diterbitkan sejak 1 Mei 2014 oleh Program Studi Magister Manajemen Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan April, Agustus, dan Desember. Jurnal Akuntansi dan Bisnis Krisnadwipayana berisi tulisan yang diangkat dari hasil ...