Pengaruh Hubungan Pengungkapan Modal Intelektual dengan Kinerja Keuangan Perusahaan (Studi pada Perusahaan Food & Beverage yang Terdaftar di Bursa Efek Indonesia pada Tahun 2023-2024)

Muhammad Nur Ilham, Afifudin Afifudin, Irma Hidayati

Abstract


This study aims to analyze the influence of the main components of intellectual capital, namely physical capital, human capital, and structural capital, on the financial performance of Food & Beverage companies listed on the Indonesia Stock Exchange for the 2023-2024 period. This study was conducted using secondary data from annual financial reports published on the official IDX website. The sample was obtained through purposive sampling and consisted of 41 companies with a total of 82 observations over two years. Data analysis was performed using multiple linear regression. The results show that the three main components of intellectual capital simultaneously have a significant effect on company financial performance, while partially physical capital, human capital, and structural capital have a negative and significant effect on company financial performance. These findings indicate that increasing the use of physical capital, investment in human resources, and strengthening structural capital have not been followed by the company's ability to convert added value into higher profitability. This condition indicates that the effectiveness of knowledge-based asset management in this sector is still not optimal, so companies need to improve their resource utilization strategies to improve their financial performance.

Keywords: Intellectual capital, physical capital, human capital, structural capital, financial performance


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References


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