Jurnal Bisnis dan Manajemen
Vol 10, No 2 (2023): Jurnal Bisnis dan Manajemen Volume 10 Nomor 1 Tahun 2023

Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan pada Sektor Teknologi

Hesniati Hesniati (Universitas Internasional Batam)
Jeslin Jeslin (Universitas Internasional Batam)
Candy Candy (Universitas Internasional Batam)



Article Info

Publish Date
01 Dec 2023

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.

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Journal Info

Abbrev

jbm

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Jurnal Bisnis dan Manajemen covers the areas of financial management science, human resource management, marketing management, and strategic management It also covers the field of ...