ANALISA INTELLECTUAL CAPITAL PADA KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS : PERUSAHAN YANG TERDAFTAR DI JII PERIODE 2020-2024)

Muhammad Fawwaz Anwar Dienullah, NIM.: 21108030073 (2025) ANALISA INTELLECTUAL CAPITAL PADA KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS : PERUSAHAN YANG TERDAFTAR DI JII PERIODE 2020-2024). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study analyzes the effect of intellectual capital on the financial performance of companies listed in the Jakarta Islamic Index (JII) for the period 2020–2024, using Return on Assets (ROA) as the performance indicator. The sample consists of 13 companies with a total of 65 data observations. The components of intellectual capital examined include Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), and Value Added Capital Employed (VACA). The results of multiple linear regression show that VACA and VAHU have a significant positive effect on ROA, as the resulting p-values are below the 5% threshold, while STVA does not have a significant effect due to exceeding the 5% significance level. These findings indicate that the efficiency of human resources and capital employed contributes more to improving financial performance compared to the efficiency of organizational structure in the context of Sharia-based companies in Indonesia

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