The Influence Of Intellectual Capital On The Financial Performance Of Manufacturing Companies In The Food And Beverage Industry Sector Listed On The IDX

Ajirni Ajirni, Arisa Putri, Dina Harisa, Idawati Idawati, Maulina Maulina

Abstract


This study aims to determine the Influence of Intellectual Capital on Financial Performance in Manufacturing Companies in the Food and Beverage Industry Sector Listed on the IDX. The independent variables in this study are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) while the dependent variable is ROA. This study uses a quantitative method and the sampling technique used in this study is Purposive Sampling, so that a sample of 6 Manufacturing Companies in the Food and Beverage Consumer Goods Industry Sector Listed on the IDX is obtained. The analysis method uses multiple linear regression methods. The results of this study indicate that there is no influence of VACA on Financial Performance in Manufacturing Companies in the Consumer Goods Industry Sector. There is an influence of VAHU on Financial Performance in Manufacturing Companies in the Consumer Goods Industry Sector. There is no influence of STVA on Financial Performance in Manufacturing Companies in the Consumer Goods Industry Sector. There is no influence of VACA, VAHU and STVA simultaneously on the Financial Performance of Manufacturing Companies in the Food and Beverage Consumer Goods Industry Sector Listed on the IDX,

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DOI: https://doi.org/10.30596/miceb.v2i0.868

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