Pengaruh Intellectual Capital terhadap Sustainable Growth Rate di Masa Pandemi COVID-19 pada Sektor Perbankan dan Jasa Keuangan Lainnya
DOI:
https://doi.org/10.26740/akunesa.v11n1.p36-48Keywords:
Intellectual Capital, Sustainable Growth Rate, Pandemi COVID-19.Abstract
Pandemi COVID-19 menyebabkan penurunan penyaluran kredit, piutang pembiayaan, dan premi asuransi pada perusahaan perbankan dan jasa keuangan lainnya. Hal tersebut berdampak pada penurunan pendapatan dan laba di beberapa perusahaan. Sektor perbankan dan jasa keuangan lainnya yang berfokus pada jasa sehingga integrasi informasi, pengetahuan, sumber daya manusia, teknologi informasi memerlukan pengelolaan yang baik di masa pandemi untuk mendukung pertumbuhan berkelanjutan, tidak hanya pertumbuhan yang cepat. Penelitian dilakukan dengan tujuan menguji pengaruh intellectual capital terhadap sustainable growth rate. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis regresi linier berganda, terdapat 94 perusahaan sektor perbankan dan jasa keuangan lainnya yang terdaftar di Bursa Efek Indonesia pada periode 2020-2021. Analisis data menggunakan perangkat lunak STATA 16. Hasil penelitian menunjukkan tidak terdapat pengaruh signifikan antara human capital dan structural capital dengan sustainable growth, sedangkan terdapat pengaruh signifikan negatif antara capital employed dengan sustainable growth
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