Vol 11 No 2 (2023): Strategi Bisnis
Arfa Zunariski
Program Studi Ilmu Administrasi Bisnis, Jurusan Ilmu Administrasi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Jember
Hari Karyadi
Program Studi Ilmu Administrasi Bisnis, Jurusan Ilmu Administrasi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Jember
Ika Sisbintari
Program Studi Ilmu Administrasi Bisnis, Jurusan Ilmu Administrasi, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Jember
DOI: https://doi.org/10.19184/jsb.v12i1.38683
ABSTRACT
The research aims to analyze the influence of intellectual capital on company financial performance on manufacturing companies in the food and beverage sub sector listed on the IDX for the 2017-2021 period. The research method used is causal associative quantitative research. The sampling technique used purposive sampling method and the samples used in this study were 26 companies. The data analysis method used is multiple linear regression analysis using SPSS statistic 26. The results of this study indicate that partially VACA and VAHU have a significant positive effect on the company's financial performance, while STVA has a significant negative effect on the company's financial performance. Simultaneously, VAICTM has a significant effect on the company's financial performance.
Kata kunci: Intellectual Capital, VACA, VAHU, STVA and Financial Performance
