Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

The Influence of Intellectual Capital on The Profitability and Value of Banking Companies Listed on The Indonesian Stock Exchange

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  • @INPROCEEDINGS{10.4108/eai.10-10-2023.2342516,
        author={I Gede Cahyadi  Putra and Ni Putu Ayu Mirah  Mariati and Ni Putu Mita Ari  Murti},
        title={The Influence of Intellectual Capital on The Profitability and Value of Banking Companies Listed on The Indonesian Stock Exchange},
        proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={IPSC},
        year={2023},
        month={12},
        keywords={intellectual capital profitability company value},
        doi={10.4108/eai.10-10-2023.2342516}
    }
    
  • I Gede Cahyadi Putra
    Ni Putu Ayu Mirah Mariati
    Ni Putu Mita Ari Murti
    Year: 2023
    The Influence of Intellectual Capital on The Profitability and Value of Banking Companies Listed on The Indonesian Stock Exchange
    IPSC
    EAI
    DOI: 10.4108/eai.10-10-2023.2342516
I Gede Cahyadi Putra1,*, Ni Putu Ayu Mirah Mariati1, Ni Putu Mita Ari Murti1
  • 1: Universitas Mahasaraswati Denpasar
*Contact email: gdcahyadi@unmas.ac.id

Abstract

This research aims to test and obtain empirical evidence regarding the influence of intellectual capital on the profitability and value of banking companies on the IDX. The sample for this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2021 period. The data analysis technique used is the Partial Least Square analysis technique. The results of this research indicate that intellectual capital has a positive effect on the profitability and value of banking companies. Financial performance as a mediator can strengthen the relationship between intellectual capital and company value. This shows that the better the intellectual capital managed by the company, such as human capital, structural capital, customer capital, the better the company's performance and company value, thereby attracting the attention of investors.