The Influence of Intellectual Capital on the Perfomance of Food and Beverage Manufacturing Companies in IDX

Christina, Chelsea and Suciwati, Desak Putu and Sudiadnyani, I Gusti Agung Oka (2022) The Influence of Intellectual Capital on the Perfomance of Food and Beverage Manufacturing Companies in IDX. Repositori Politeknik Negeri Bali.

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Abstract

The decline in the performance of companies in the food and beverage subsector in 2018-2020, based on PMI-BI data, forced companies to take new steps to improve and create the latest innovations. There is a phenomenon regarding intellectual capital that is useful for providing added value for companies in the form of science and technology that aims to improve company performance. This study aims to analyze the effect of intellectual capital on company performance. This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019- 2021 period. The company sample amounted to 22 companies with purposive sampling method. The data used is secondary data. The data analysis technique used is multiple linear regression model. The results of the study show that: (1) human capital efficient (HCE) has no significant positive effect on return on assets (ROA); (2) structural capital efficient (SCE) has a significant positive effect on return on assets (ROA); (3) capital employed efficient (CEE) has a significant positive effect on return on assets (ROA).

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