INTELLECTUAL CAPITAL PERFORMANCE: EVIDENCE FROM TOURISM AND HOSPITALITY INDUSTRY

Main Article Content

Cindy Olivia Angkasaputra
Arya Aji Aditya
Nur Azizah

Abstract

The purpose of this study was to determine the impact of intellectual capital on financial performance in Indonesia's hotel, restaurant, and tourism industries between 2018 and 2020. Annual reports from www.idx.co.id for the years 2018 until 2020 were used as secondary data. The sampling method was purposive sasmpling, while the measurement of human capital using VAIC. As a result, the multiple linear regression analysis finds that structural and human capital employed have an effect on financial performance while human capital does not. Based on the analysis result, we can conclude that tourism and hospitality businesses should determine the strategic role of strategic resources within the organization, particularly intellectual capital, during COVID-19. This is bolstered by the hotel, restaurant, and tourism industries, all of which rely heavily on intangible assets.

Article Details

How to Cite
Angkasaputra, C. O., Aditya, A. A., & Azizah, N. (2022). INTELLECTUAL CAPITAL PERFORMANCE: EVIDENCE FROM TOURISM AND HOSPITALITY INDUSTRY. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 49-60. https://doi.org/10.29303/akurasi.v5i1.138
Section
Articles
Author Biographies

Cindy Olivia Angkasaputra, Universitas Airlangga

Department of Accounting, Faculty of Economics and Business

Arya Aji Aditya, Universitas Airlangga

Department of Accounting, Faculty of Economics and Business

Nur Azizah, Politeknik Negeri Malang

Department of Accounting

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