Articles

The Influence of Intellectual Capital on Innovation Performance: The Mediating Role of Knowledge Sharing and Innovation Culture (A Study on Startups Fostered by UNS)

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This study examines the effects of intellectual capital on innovation performance mediated by knowledge sharing and innovation culture, focusing on startups fostered by Sebelas Maret University (UNS). The study evaluates the impact of human capital, relational capital, and structural capital on innovation performance, as well as the mediating roles of knowledge sharing and innovation culture. The findings reveal that human capital has a positive but insignificant effect on innovation performance, while relational and structural capital show positive and significant effects. Human capital, relational capital, and structural capital have a positive and significant influence on knowledge sharing. In the context of innovation culture, human capital and structural capital have significant effects, while relational capital has no significant impact. Knowledge sharing serves as an important mediator in the relationship between human capital and innovation performance, although its role is weaker for relational capital and structural capital. Conversely, innovation culture shows limited mediating effects on innovation performance, with structural capital being the main contributor to fostering an ecosystem that supports an innovative culture. This study provides practical implications for startup managers, emphasizing the importance of strategically leveraging intellectual capital. Recommended strategies include developing human capital through training programs, enhancing relational capital through strategic partnerships, and strengthening structural capital by implementing flexible and collaborative systems.

The Impact of Intellectual Capital on Company Value with Profitability as a Mediator

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This study aims to determine the effect of intellectual capital on firm value with profitability as a mediator in the food and beverage sub-sector. This study is quantitative empirical research using hypothesis research that examines the significant influence and direction of the direct and indirect relationship between the independent variables and the dependent variable through the intermediate variable. The total research sample is 14 companies. The sampling technique used in this research was purposive sampling. The data used is panel data. The data analysis method uses path analysis with the help of Eviews software. Partial test results show that intellectual capital has a positive and significant effect on firm value and profitability. The Sobel test results show that profitability cannot mediate the effect of intellectual capital on firm value.

The Effect of Intellectual Capital, Leverage and Company Size on Profitability and its Impact on Company Value of Sub-Sector Food and Beverage Registered on the Indonesian Stock Exchange Period 2012 – 2022

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This study aims to determine the effect of intellectual capital, leverage, and company size on profitability and their impact on company value in the food and beverage sub-sector.

This research is quantitative empirical research using hypothesis research that examines the significant influence and direction of the direct and indirect relationship between the independent variables and the dependent variable through the intervening variable. This study used a sample of food and beverage sub-sector companies listed on the IDX for 2012–2022 using a purposive sampling method where 45 companies were obtained from the population and 14 companies were selected according to predetermined criteria.

Based on statistical test results, it was found that intellectual capital partially had a negative and insignificant effect on profitability, while leverage and company size had a positive and significant effect on profitability. Partially, intellectual capital, leverage and profitability have a positive and significant effect on company value, while company size has a negative and insignificant effect on company value. Partially, the results of the Sobel Test Path Analysis indirectly mean that profitability as an intervening variable is not able to mediate the influence of intellectual capital and leverage on company value, while directly profitability as an intervening variable is able to mediate the influence of company size on company value.

The Effects of Corporate Governance, Intellectual Capital and Company Size on Financial Performance in Manufacturing Companies Lister on the Indonesia Stock Exchange for the Period of 2017-2021 in the Consumer Goods Industry Sector

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This study aims to determine the relationship between corporate governance, intellectual capital, and company size with the financial performance of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) in 2017–2021. The objective of this study, which falls under the genre of causal investigation, is to undertake research to identify the cause of one or more issues. This research sample approach employed purposeful sampling, which led to the collection of 70 firms. The analysis method used in this study is panel data regression with the E views program. The study’s findings suggest that the board of commissioners has a mixed impact on financial success. Financial performance is partially unaffected by the audit committee. Financial performance is partially influenced favorably by intellectual capital and firm size.