Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2016- 2020: Sebelum dan Masa Pandemic Covid-19
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Institusion
STIE Indonesia Banking School
Author
Nisa, Dini Farisatun
Subject
HF5601 Accounting
Datestamp
2022-10-29 12:25:14
Abstract :
This study focuses on examining the influence of the components of intellectual capital, namely, Human Capital, Structural Capital, and Capital Employed on the performance of banking companies in Indonesia. This study involved the COVID-19 pandemic to compare results from before and during the COVID-19 pandemic. This study uses data from 41 banking companies listed on the Indonesia Stock Exchange. In general, the component of intellectual capital produces a positive influence before and during the COVID-19 pandemic. The results of this study provide suggestions for management, investors, and the government that the components of intellectual capital are one of the ingredients that need to be considered to improve company performance.
This study focuses on examining the influence of the components of intellectual capital, namely, Human Capital, Structural Capital, and Capital Employed on the performance of banking companies in Indonesia. This study involved the COVID-19 pandemic to compare results from before and during the COVID-19 pandemic. This study uses data from 41 banking companies listed on the Indonesia Stock Exchange. In general, the component of intellectual capital produces a positive influence before and during the COVID-19 pandemic. The results of this study provide suggestions for management, investors, and the government that the components of intellectual capital are one of the ingredients that need to be considered to improve company performance.
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