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Jeslin Jeslin
Universitas Internasional Batam
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Bisnis dan Manajemen

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Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan pada Sektor Teknologi Hesniati Hesniati; Jeslin Jeslin; Candy Candy
Jurnal Bisnis dan Manajemen Vol 10, No 2 (2023): Jurnal Bisnis dan Manajemen Volume 10 Nomor 1 Tahun 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v10i2.11142

Abstract

This research was conducted to see whether there is an influence of Intellectual Capital on the performance of technology companies projected by Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE). This research is quantitative in nature, using secondary data obtained from the annual reports of 15 technology companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The limitation in this study is the lack of samples used because many companies do not meet the criteria. The conclusions based on the research are as follows, Human Capital Efficiency (HCE) has no effect and is not significant on ROA, ROE, and NPM. Structural Capital Efficiency (SCE) has a negative and significant effect on the ROA of the company. However, it is influential and significant to ROE and NPM. Capital Employed Efficiency (CEE) has no effect and is not significant to ROA and NPM. However, influential, and significant to ROE.
Co-Authors Amelia Putri Angeline Aurellia Anita Anita Candy Candy Debora Ratna Cempaka Deli Deli Delny Delny Dinda Nur Aini Finia Novarisy Zultia Hari Sutra Disemadi Hesniati Hesniati Kristina Kristina Muhammad Zidane Khairi Sherry Sherry Sherry Sherry Shinta Dewi Stephanie Lim Sun Bhuan Widijaya Widijaya Wikandriya Pradinang