Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies

Authors
Nurhaya Yusuf1, *, Maat Pono2, Andi Reni2, Andi Aswan2
1Student of Management Science Doctoral Program, Fakulty of Economics and Business, Hasanuddin University, Makassar, Indonesia
2Lecturer Fakulty of Economics and Business, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: nurhayayusuf07@gmail.com
Corresponding Author
Nurhaya Yusuf
Available Online 29 May 2023.
DOI
10.2991/978-94-6463-146-3_51How to use a DOI?
Keywords
human capital efficiency; structural capital efficiency; capital employed efficiency; return on asset
Abstract

Return on assets in property and real estate firms traded on the Indonesia Stock Exchange is analyzed, along with the impact of human capital efficiency, structural capital efficiency, and capital employed efficiency (IDX). All 47 businesses in the property and real estate industry that were listed on the Indonesia Stock Exchange between 2017 and 2019 make up the population for this analysis. Purposive sampling was used to pick the sample, and a total of 23 companies meeting the requirements were found. The annual financial statements of companies trading in property and real estate on the Indonesia Stock Exchange were used as secondary data for this study. Multiple linear regression analysis is used to quantitatively approach the study question. Descriptive statistics, tests for assumptions (normality, heteroscedasticity, multicollinearity, and autocorrelation), and the triad of statistical procedures (coefficient of determination, partial, and simultaneous) are also employed. Companies in the property and real estate sector listed on the Indonesia Stock Exchange saw a positive and statistically significant relationship between human capital efficiency, structural capital efficiency, and capital employed efficiency and return on assets (IDX).

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
10.2991/978-94-6463-146-3_51
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_51How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nurhaya Yusuf
AU  - Maat Pono
AU  - Andi Reni
AU  - Andi Aswan
PY  - 2023
DA  - 2023/05/29
TI  - The Influence of Intellectual Capital on the Financial Performance of Property and Real Estate Sector Companies
BT  - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
PB  - Atlantis Press
SP  - 530
EP  - 545
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-146-3_51
DO  - 10.2991/978-94-6463-146-3_51
ID  - Yusuf2023
ER  -