Research Article
Intellectual Capital Against Firm’s Profitability with Resource Based View Theory Approach
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328941, author={Alvin Hartanto and Agus Zainul Arifin}, title={Intellectual Capital Against Firm’s Profitability with Resource Based View Theory Approach}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={capital employed efficiency human capital efficiency structural capital efficiency firm’s profitability}, doi={10.4108/eai.4-11-2022.2328941} }- Alvin Hartanto
Agus Zainul Arifin
Year: 2023
Intellectual Capital Against Firm’s Profitability with Resource Based View Theory Approach
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328941
Abstract
The purpose of this research is to verify the relationship between Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE) against firm’s profitability. Problem approach using collaboration of two theories, are Resource Based View and Stakeholder Theory. Sample of this research is trading companies listed on IDX from year 2016 to 2018. Panel data is used. Random effect model has been chosen. Data is regressed using software of Eviews 8.1. The result shows that Capital Employed Efficiency and Human Capital Efficiency are positively affect to firm’s profitability, while Structural Capital Efficiency is not affect to firm’s profitability. The implication of this research is the choosing of capital and investing in human resources to increase efficiency are very significant to improve firm’s profitability.