Enrichment : Journal of Management
Vol. 13 No. 3 (2023): August: Management Science And Field

Intellectual capital's role in shaping corporate financial performance from a knowledge-based theory perspective

Tasrim Tasrim (Universitas PGRI Yogyakarta, Indonesia)
Ansri Jayanti (Economics School of Makassar Maju, Indonesia)
Estiani Estiani (Universitas Dayanu Ikhsanuddin, Indonesia)
Tyagita Dianingtyas Sudibyo Sudibyo (Universitas PGRI Yogyakarta, Indonesia)

Article Info

Publish Date
14 Aug 2023


Performance is a condition that is always a concern for managers. Conditions that are easy to "pronounce" but "difficult" to realize. This requires knowledge that exists in all components of the company. This study investigates the connection between IC and the organization's financial success. Companies in the energy categories (Oil, Gas, and Coal) listed on the Indonesia Stock Exchange make up the sample for this study (IDX). The companies selected to be sampled routinely report their financial statements from 2010-2022. In addition, the company did not suffer losses in the study period. Data is a financial statement that is then analyzed by regression analysis. The results showed that all IC items (public model) affect financial performance. However, SCE has a negative influence. This shows that the structure that the company is building allows for changes. This is because SCE is the primary support of HCE in operations.

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Journal Info





Economics, Econometrics & Finance


The Enrichment : Journal of Management offers wide ranging and widespread analysis of all surfaces of management and science. Published two times per year, it delivers a emphasis for universal proficiency in the vital methods, techniques and areas of research; presents a opportunity for its readers ...