PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN

Abstract

This research aims to analyze the effect of intellectual capital on the financial performance of Banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2022. The research applies quantitatively. Furthermore, the data were secondary in the form of annual report data from Banking sector companies during 2019-2022. They were obtained from the Gallery of Indonesia Stock Exchange (GIBEI) and the Indonesia Stock Exchange (IDX). Moreover, the data collection technique used purposive sampling, i.e., a sample collection with the determined criteria. In line with that, there were 92 companies’ data as samples. The data analysis technique used multiple linear regeressions with the SPSS 26 version. The result shows that intellectual capital which was processed by Intellectual Capital (IC) has a positive effect on the companies’ financial performance. Likewise, Capital Employed Efficiency (CEE) has a positive effect on the companies’ finanacial performance. Similarly, Human capital Efficiency (HCE) has a positive effect on the companies’ financial performance. Also, Structural Capital Efficiency (SCE) has a positive effect on the companies, financial performance.
Keywords: intellectual capital, cee, hce, sce, financial performance