Pengaruh Human Capital Dan Structural Capital Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur  Yang Terdaftar Di Bursa Efek Indonesia  Periode 2022-2024

Gisela Fidelia Mokoagouw; Sonny Pangerapan; Natalia Y. T. Gerungai

Authors

Gisela Fidelia Mokoagouw Universitas Sam Ratulangi Manado
Sonny Pangerapan Universitas Sam Ratulangi Manado
Natalia Y. T. Gerungai Universitas Sam Ratulangi Manado

Keywords:

Human Capital, Structural Capital, Kinerja Keuangan

Abstract

Penelitian kuantitatif ini menganalisis kontribusi human capital dan structural capital terhadap kinerja keuangan pada sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022-2024. Melalui metode purposive sampling, diperoleh sampel sebanyak 100 perusahaan dengan total 300 observasi data. Pengukuran variabel dilakukan menggunakan proksi value added human capital (VAHU), structural capital value added (STVA), dan return on assets (ROA). Hasil analisis regresi linear berganda melalui SPSS 27 menunjukkan bahwa human capital memiliki pengaruh signifikan terhadap kinerja keuangan, sementara structural capital tidak terbukti memberikan dampak signifikan terhadap profitabilitas perusahaan manufaktur pada periode tersebut

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