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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Pengabdian Dharma Laksana Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pelita Manajemen Journal of Business Management and Economic Development Jurnal Pelita Pengabdian
Neng Asiah, Neng
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Journal : Jurnal Pelita Manajemen

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Hubungan Intellectual Capital dengan Kinerja Perusahaan Farmasi Sabaruddinsah, Sabaruddinsah; Asiah, Neng
JURNAL PELITA MANAJEMEN Vol. 1 No. 02 (2022): November 2022
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.638 KB) | DOI: 10.37366/jpm.v1i02.1617

Abstract

The objectives of this study are to analyze the impact of intellectual capital on company’s financial performance-Return on Assets (ROA), Return on Equity (ROE) and Earning per Share (EPS); to identify the use of the concept of input-process-output of innovation capacity, the efficiency of operating processes, customer relationships are maintained, value-added human, on the firm’s performance.This research used pharmaceutical company data that listed in Indonesi Stock Exchange (IDX) 2014-2021. The model that used to measure intellectual capital was Partial Least Square (PLS) approach, a structural equation model (SEM)-based components or variants and alternative approaches are shifting from a SEM-based covariance to variant approach. The findings show that: (1) innovative capacity has a positive correlation with maintainable customer relationship; (2) innovative capacity has a positive correlation with human value added; (3) efficient operating processes has a positive correlation with maintainable customer relationship; (4) human value added has a positive correlation with maintainable customer relationship; (5) maintainable customer relationship has a positive correlation with corporate performance; and (6) human value added has a positive correlation with corporate performance.
Co-Authors Afriantoro, Irfan Asti, Eka Geovana Ayu, Sekar Hidayat, Nazwa Putri Indra Permana, Indra Kamela, Hurian Kustina, Lisa Muarif, Dede Samsul Nurjanah, Rina Permatasari, Maulina Dyah Riswandi, Rendi Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Taufik Hidayat Widati, Sindik Yahya, Adibah