The Influence of Intellectual Capital on Financial Performance

Authors

  • Amin Wijoyo Universitas Tarumanagara
  • Steven Imanuel Universitas Tarumanagara
  • Bryan Goodwin Universitas Tarumanagara

DOI:

https://doi.org/10.38035/dijefa.v6i2.4302

Keywords:

Capital Employed, Financial Performance, Human Capital, Structural Capital

Abstract

This research aims to obtain observational evidence of the efficiency of capital used, efficiency of human resources, and efficiency of structural capital on financial performance. The independent variables of this research are efficiency of capital used, efficiency of human resources, and efficiency of structural capital, while the independent variable is financial performance. Fabricating companies recorded on the Indonesia Stock Excxhange from 2021-2023 are the populace used in this research. There were 29 tests that met the criteria using the purposive testing method. The model used in this investigate is Microsoft Excel program, and is then handled using the E-views 10 program. The findings from this research are that capital used, human resource efficiency, and structural capital efficiency simultaneously have a significant effect on financial performance. To a large extent, financial performance is significantly influenced by human resource efficiency and structural capital efficiency factors. However, financial performance is not significantly influenced by capital efficiency.

References

Andriana, D. (2014). The Influence of Intellectual Capital on the Company’s Financial Performance. Journal of Accounting and Finance Research, 2(1), 251–260.

Artinah, B. (2011). The Influence of Intellectual Capital on Profitability (Empirical Study on Banking Companies). Journal of Science – Social Sciences “Socioscientia,” 3(1).

Cabrita, M. D. R., & Bontis, N. (2008). Intellectual Capital and Business Performance in the Portuguese Banking Industry. International Journal of Technology Management, 43(1–3), 212–237. https://doi.org/10.1504/IJTM.2008.019416

Clarke, C., Milne, R., & Bull, R. (2011). Interviewing Suspects of Crime: The Impact of PEACE Training, Supervision and the Presence of a Legal Advisor. Journal of Investigative Psychology and Offender Profiling, 8(2), 149–162. https://doi.org/10.1002/jip.144

Fathi, S., Farahmand, S., & Khorasani, M. (2013). Impact of Intellectual Capital on Financial Performance. International Journal of Academic Research in Economics and Management Sciences, 2(1), 6–17.

Kurniawati, H., Rasyid, R., & Setiawan, F. A. (2020). The Influence of Intellectual Capital and Company Size on the Company’s Financial Performance. Journal of Muara Economics and Business, 4(1), 64–76.

Lamusu, F. N., & Sumiati. (2019). The Influence of Intellectual Capital on Financial Performance (Study on Property and Real Estate Sub-Sector Companies on the Indonesia Stock Exchange for the 2013-2017 Period). FEB Scientific Journal, 7(2).

Mursida, S., & Soetedjo, S. (2014). Pengaruh Intellectual Capital terhadap KinerjaKeuangan pada Perusahaan Perbankan. Universitas Mataram.

Puli?, A. (1998). Measuring the Performance of Intellectual Potential in Knowledge Economy. World Congress on the Management of Intellectual Capital.

Rudianto. (2013). Management accounting: information for strategic decision-making. Erlangga.

Salim, S. M., & Karyawati, G. (2013). The Effect of Intellectual Capital on Financial Performance. Journal of Business and Entrepreneurship, 1.

Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual Capital: Perlakuan, Pengukuran Dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi Dan Keuangan, 5(1), 35–57. https://doi.org/10.9744/jak.5.1.pp. 35-57

Setiawan, R., & Prawira, B. Y. (2018). Intellectual Capital and the Performance of Manufacturing Companies in Indonesia. JMM UNRAM - MASTER OF MANAGEMENT JOURNAL, 7(3), 13–28. https://doi.org/10.29303/jmm.v7i3.312

Suhendah, R. (2012). The Influence of Intellectual Capital on Profitability, Productivity, and Market Valuation in Companies Going Public in Indonesia in 2005 – 2007. Journal and Proceedings of SNA – National Symposium on Accounting, 15.

Wijayani, D. R. (2017). The influence of intellectual capital on the financial performance of public companies in Indonesia. Airlangga Journal of Accounting and Business Research, 2(1), 97–116.

Zuliyati, & Ngurah, A. (2011). Intellectual Capital And Company Financial Performance. Dinamika Finance and Banking, 3(2).

Downloads

Published

2025-04-23

How to Cite

Amin Wijoyo, Steven Imanuel, & Bryan Goodwin. (2025). The Influence of Intellectual Capital on Financial Performance . Dinasti International Journal of Economics, Finance &Amp; Accounting, 6(2), 1196–1203. https://doi.org/10.38035/dijefa.v6i2.4302

Issue

Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025)

Section

Articles

License

Copyright (c) 2025 Amin Wijoyo, Steven Imanuel, Bryan Goodwin

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish their manuscripts in this journal agree to the following conditions:

  1. The copyright on each article belongs to the author(s).
  2. The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
  3. Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).