Pengaruh Human Capital, Structural Capital, dan Customer Capital terhadap Kinerja Perusahaan Sektor Food and Beverage di Bursa Efek Indonesia

Authors

  • I Gusti Ayu Listya Putri Universitas Mahasaraswati Denpasar
  • I Putu Mega Juli Semara Putra Universitas Mahasaraswati Denpasar
  • I Dewa Made Endiana Universitas Mahasaraswati Denpasar

Keywords:

Human Capital Efficieny, Structural Capital Efficieny, Customer Capital Efficiency, Firm Performance

Abstract

This study aims to analyze the effect of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Customer Capital Efficiency (CCE) on the performance of Food and Beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach was employed using multiple linear regression analysis. The sample consisted of 16 companies selected through purposive sampling. The results indicate that HCE has a significant negative effect on firm performance, SCE has no significant effect, while CCE has a significant positive effect on firm performance. These findings suggest that intellectual capital management, particularly in the customer relationship dimension, plays a crucial role in improving company performance and competitiveness.

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Published

2025-10-24

Issue

Vol. 7 No. 3 (2025): Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)

Section

Articles

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