IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6463-146-3_51.html

The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies

In: Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

Author

Listed:
  • Nurhaya Yusuf

    (Hasanuddin University, Student of Management Science Doctoral Program, Fakulty of Economics and Business)

  • Maat Pono

    (Hasanuddin University, Lecturer Fakulty of Economics and Business)

  • Andi Reni

    (Hasanuddin University, Lecturer Fakulty of Economics and Business)

  • Andi Aswan

    (Hasanuddin University, Lecturer Fakulty of Economics and Business)

Abstract

Return on assets in property and real estate firms traded on the Indonesia Stock Exchange is analyzed, along with the impact of human capital efficiency, structural capital efficiency, and capital employed efficiency (IDX). All 47 businesses in the property and real estate industry that were listed on the Indonesia Stock Exchange between 2017 and 2019 make up the population for this analysis. Purposive sampling was used to pick the sample, and a total of 23 companies meeting the requirements were found. The annual financial statements of companies trading in property and real estate on the Indonesia Stock Exchange were used as secondary data for this study. Multiple linear regression analysis is used to quantitatively approach the study question. Descriptive statistics, tests for assumptions (normality, heteroscedasticity, multicollinearity, and autocorrelation), and the triad of statistical procedures (coefficient of determination, partial, and simultaneous) are also employed. Companies in the property and real estate sector listed on the Indonesia Stock Exchange saw a positive and statistically significant relationship between human capital efficiency, structural capital efficiency, and capital employed efficiency and return on assets (IDX).

Suggested Citation

  • Nurhaya Yusuf & Maat Pono & Andi Reni & Andi Aswan, 2023. "The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies," Advances in Economics, Business and Management Research, in: Muhammad Irdam Ferdiansyah & Daniella Cynthia Sampepajung & Insany Fitri Nurqamar & Rakhmat Prima Nu (ed.), Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022), pages 530-545, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-146-3_51
    DOI: 10.2991/978-94-6463-146-3_51
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    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:spr:advbcp:978-94-6463-146-3_51. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.