Pengaruh Modal Intelektual terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Real Estate yang Terdaftar di BEI Tahun 2022-2023)

Natasya Nurshifana Wathoni, Nur Diana, Irma Hidayati

Abstract


The research aims to analyze and explain the influence of intellectual capital on financial performance. The population of this research is real estate companies listed on the Indonesia Stock Exchange in 2022-2023. The sampling technique used purposive sampling by knowing the added value and proxied by Return On Assets and a sample of 30 companies was obtained. The data analysis method in this research is quantitative data analysis using SPSS. The research results show that the intellectual capital variable consisting of Human Capital Efficiency, Structural Capital Efficiency does not have a significant effect on financial performance which is proxied through Return On Assets, while Capital Employed Efficiency has a significant effect on the company's financial performance.

Keywords: Intellectual capital, HCE, SCE, CEE, return on assets.

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References


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