IDEAS home Printed from https://ideas.repec.org/a/uii/jcauii/v5y2023i3p155-162id31270.html
   My bibliography  Save this article

The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX

Author

Listed:
  • Randa Matthew Iroth
  • Novi Swandari Budiarso
  • Sintje Rondonuwu

Abstract

The purpose of this study was to determine the effect of intellectual capital on financial performance. Intellectual capital is proxied by 3 variables namely human capital, structural capital, and customer capital on financial performance which is proxied by ROA. There were 30 sample companies selected from 87 companies in the consumer non-cyclical sector with observational data for the 2019-2022 period. The research used is a type of quantitative research and uses a purposive sampling method. The data analysis technique in this study was used multiple linear regression. The results of this study partially show that human capital significant effect on financial performance, structural capital significant effect on financial performance, and customer capital significant effect on financial performance. The results of the study simultaneously show that human capital, structural capital and customer capital has an effecton financial performance.

Suggested Citation

  • Randa Matthew Iroth & Novi Swandari Budiarso & Sintje Rondonuwu, 2023. "The effect of intellectual capital on financial performance in non-cyclical consumer sector companies listed in IDX," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 5(3), pages 155-162.
    • Handle: RePEc:uii:jcauii:v:5:y:2023:i:3:p:155-162:id:31270
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JCA/article/view/31270/16379
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jcauii:v:5:y:2023:i:3:p:155-162:id:31270. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JCA/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.