How Can the Dimensions of Intellectual Capital Enhance Sustainability Performance? Evidence of Indonesia

Selvia Roos Ana; Ratna Wijayanti Daniar Paramita; Retno Cahyaningati

doi:10.30741/ijamr.v4i1.1098

Authors

Selvia Roos Ana Institut Teknologi dan Bisnis Widya Gama Lumajang
Ratna Wijayanti Daniar Paramita Institut Teknologi dan Bisnis Widya Gama Lumajang
Retno Cahyaningati Institut Teknologi dan Bisnis Widya Gama Lumajang

DOI:

https://doi.org/10.30741/ijamr.v4i1.1098

Keywords:

Capital Employed Efficiency, Human Capital Efficiency, Structural Capital Efficiency, Sustainability Performance

Abstract

The aim of this research is to examine the extent to which the dimensions of intellectual capital can enhance sustainability performance in Indonesian manufacturing companies. This study utilized data from 174 manufacturing companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The research employed the Multiple Linear Regression analysis method to analyze the data. The dimensions used to assess intellectual capital were Human Capital Efficiency, Structural Capital Efficiency, and Capital Employed Efficiency. Exploratory factor analysis was conducted to determine the impact of intellectual capital dimensions on sustainability performance. The research findings indicate that in the context of sustainability performance, the dimensions of intellectual capital, specifically human capital and capital employed, have a significant and positive impact. In other words, factors related to human resources and effective capital utilization make important contributions to achieving better sustainability performance.

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