Published: 2025-10-01

Analisis Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Dengan Pendekatan Berbasis Pasar (Studi Kasus pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024)

DOI: 10.35870/jemsi.v11i5.4628

Mutiara Belkis Oktavia, Endah Yuni Puspitasari, Arif Makhsun
  • Mutiara Belkis Oktavia: Politeknik Negeri Lampung , Indonesia
  • Endah Yuni Puspitasari: Politeknik Negeri Lampung
  • Arif Makhsun: Politeknik Negeri Lampung
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Abstract

This study aims to determine the effect of intellectual capital on financial performance with a market-based approach in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Intellectual capital in this study is measured using the Modified Value Added Intellectual Capital (MVAIC) model, while financial performance with a market-based approach is tested using the Tobin's Q ratio. This sample consists of 9 technology sector companies that meet the selection criteria. Data were analyzed using the EVIEWS 12 application with simple linear regression. Based on the partial test (T) results conducted in this study, Ha is accepted. This can be seen from the significance value of 0.0021 <0.05, which means that the intellectual capital variable influences financial performance using a market-based approach for technology sector companies listed on the IDX for the 2021-2024 period.

Keywords

Intellectual Capital ; Financial Performance with Market-Based Approach ; Modified Value Added Intellectual Capital (MVAIC) ; Tobin’s Q ; Technology Sector Companies

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How to Cite

Oktavia, M. B., Puspitasari, E. Y., & Makhsun, A. (2025). Analisis Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Dengan Pendekatan Berbasis Pasar (Studi Kasus pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3455-3463. https://doi.org/10.35870/jemsi.v11i5.4628
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Mutiara Belkis Oktavia
Google Scholar ResearchGate ORCID

Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.

Endah Yuni Puspitasari
Google Scholar ResearchGate ORCID

Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.

Arif Makhsun
Google Scholar ResearchGate ORCID

Akuntansi Bisnis Digital, Ekonomi dan Bisnis, Politeknik Negeri Lampung, Bandar Lampung, Lampung, Indonesia.

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