PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP EMPLOYEES COMPENSATION DAN DAMPAKNYA TERHADAP FIRM PERFORMANCE

Rosalia Dwi Fadma Tjahjanti

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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh intellectual capital disclosure terhadap employee compensation, pengaruh employee compensation terhadap firm performance, dan pengaruh intellectual capital disclosure terhadap firm performance. Penelitian dilakukan pada 11 perusahaan otomotif di Indonesia yang terdaftar di BEI. Data dikumpulkan selama 8 tahun mulai periode tahun 2011 sampai dengan tahun 2018 dari laporan tahunan perusahaan. Teknik analisis yang digunakan adalah analisis inferensial dengan pendekatan WarpPLS. Hasil penelitian menunjukkan intellectual capital disclosure berpengaruh tidak signifikan terhadap employee compensation, employee compensation berpengaruh signifikan terhadap firm performance, dan intellectual capital disclosure berpengaruh signifikan terhadap firm performance. Hasil penelitian ini menguatkan signaling theory dan agency theory yang melandasi pengaruh antar variabel penelitian. Hasil penelitian ini bermanfaat bagi manajemen dalam meningkatkan firm performance.


Kata Kunci


intellectual capital disclosure, employee compensation, firm performance, perusahaan otomotif

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Referensi


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DOI: https://doi.org/10.31315/paradigma.v27i2.10127

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