Pengaruh kekayaan intelektual terhadap kinerja perusahaan non finansial pada pasar modal Indonesia dan Malaysia

Natanael, Glenn (2022) Pengaruh kekayaan intelektual terhadap kinerja perusahaan non finansial pada pasar modal Indonesia dan Malaysia. Masters thesis, Universitas Pelita Harapan.

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Abstract

Memasuki era ekonomi modern berbasis pengetahuan membuat banyak perusahaan tidak lagi mengandalkan aset berwujud saja, namun juga pada aset tidak berwujud. Selain itu, perusahaan juga dituntut untuk selalu memberikan kinerja yang terbaik dalam menciptakan nilai dengan keunikan serta keunggulan kompetitif yang dimilikinya. Salah satu cara untuk mengukur kinerja perusahaan dapat dilakukan berdasarkan pendekatan akuntansi menggunakan rasio profitabilitas ROA dan ROE. Pengukuran kekayaan intelektual pada penelitian ini menggunakan indeks kekayaan intelektual. Data penelitian ini menggunakan populasi semua perusahaan non finansial yang terdaftar pada Bursa Efek Jakarta dan Bursa Efek Malaysia dengan periode observasi 2016 – 2020. Hipotesis penelitian ini dianalisa dengan regresi data panel. Hasil penelitian ini menunjukan kekayaan intelektual mempunyai pengaruh yang positif dan signifikan terhadap kinerja perusahaan berdasarkan pendekatan akuntansi. Hal tersebut menunjukan bahwa perusahaan di Indonesia dan Malaysia memiliki kesamaan yaitu dengan mengembangkan kekayaan intelektual, perusahaan mampu meningkatkan profitabilitas perusahaan. Penelitian ini memberikan manfaat kepada perusahaan non finansial bahwa di era 4.0 sekarang ini, perusahaan perlu memperhatikan kekayaan intelektual agar dapat meningkatkan kinerja perusahaan dalam bersaing secara global/Entering the era of the modern knowledge-based economy, many companies no longer rely on tangible assets, but also on intangible assets. It also makes competition between companies more stringent, so that companies are required to provide the best performance in creating value with its uniqueness and competitive advantage. One way to measure company performance can be done based on an accounting approach using the ROA and ROE profitability ratios. The measurement of intellectual capital in this study uses the intellectual capital index. The data in this study used population of all non-financial companies listed on the Jakarta Stock Exchange and the Malaysia Stock Exchange with an observation period of 2016 – 2020. The hypothesis of this study was analyzed using panel data regression. The results of this study indicate that intellectual capital has a positive and significant effect on company performance based on the accounting approach. This shows that companies in Indonesia and Malaysia are able to increase the profitability by increasing the intellectual capital. This research provides benefits to non-financial companies that in the current era of industry 4.0, companies need to pay more attention to the intellectual capital in order to improve company performance in competing globally.

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