JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Vol 1 No 1 (2021): JIKEM: Jurnal Ilmu Komputer, Ekonomi, dan Manajemen

Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan High Intensive IC

Sintatul Maulidia (Unknown)
Susi Handayani (Unknown)

Article Info

Publish Date
15 Jun 2021

Abstract

This study empirically examines whether each component of intellectual capital has an effect on the performance of companies in the high intensive IC category in Indonesia. Measurement of company performance uses ROA and ATO, while intellectual capital uses MVAIC. The sample used was 154 companies in the high intensive IC category listed on the IDX from 2015 to 2019. Multiple linear regression analysis was used in data testing with the SPSS program. The test results obtained are that structural capital, relational capital, capital employed have a positive effect on the performance of high intensive IC category companies on the IDX for the 2015 - 2019 period. However, human capital shows a negative effect on the performance of high intensive IC category companies on the IDX period. 2015 - 2019.

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Journal Info
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Website

Abbrev

JKM

Publisher

Universitas Muhammadiyah Enrekang

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Library & Information Science

Description

JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen (Online ISSN: 2774-2075) merupakan jurnal nasional yang diterbitkan oleh Lembaga Pusat Penelitian dan Pengabdian Masyarakat (LP2M) Universitas Muhammadiyah Enrekang bekerjasama dengan Forum Dosen Riset STMIK/STIE Insan Pembangunan dan Ikatan Doktor ...