The Effect Of Capital Employed, Human Capital And Structural Capital On Financial Performance
(Transportation Sub-Sector Listed on the IDX 2017-2021)
DOI:
https://doi.org/10.32528/issh.v2i3.355Keywords:
Financial Performace, Capital Employed, Human Capital, Structural CapitalAbstract
This study sights to figure out the effect of capital employed, human capital and structural capital towards financial performance in the Transportation Sub Sector companies listed on the Indonesia Stock Exchange (IDX). This research has been collecting data for previous 5 years, during the period of 2017-2021. This research is slightly typical of a descriptive research which practically applied quantitative approach. The total 48 companies have been listed as population of Transportation Sub-Sector companies on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. Through purposive sampling technique, there have been opted 22 companies which representatively complete the sample criteria completion. The data that has been used is a typical of secondary data that acquired from the financial statements of required companies on the IDX website. In addition, panel data regression analysis which practically analyzed on the Eviews 10 program has been applied as analytical method of this conducted research. The results confirm that human capital and structural capital meets a significant positive effect towards financial performance, however, capital employed does not meet any significant effect towards financial performance. Furthermore, capital employed, human capital and structural capital simultaneously meet an effect towards financial performance.
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