Pengaruh MVAIC Terhadap Efisiensi Operasional Perusahaan Keuangan di BEI Periode 2018-2022

  • Andriano Excelt Springer Universitas Internasional Batam
  • Robby Krisyadi Universitas Internasional Batam
  • Budi Chandra Universitas Internasional Batam

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Modified Value Added Intellectual Capital (MVAIC) terhadap efisiensi operasional perusahaan keuangan di Indonesia. Penelitian ini menggunakan metode kuantitatif. Sampel penelitian yang digunakan adalah perusahaan keuangan yang terdaftar di BEI periode 2018-2022. Sampel berjumlah 105 perusahaan dengan menggunakan Teknik purposive sampling. Dalam menghitung variabel dependen menggunakan metode SFA (Stochastic Frontier Analysis). Peneliti menggunakan aplikasi SPSS untuk pengujian outlier dan aplikasi Eviews dalam pemilihan model terbaik dan pengujian hipotesis. Hasil penelitian menunjukkan MVAIC memiliki pengaruh signifikan positif terhadap efisiensi operasional. Variabel utama yang memberikan kontribusi terbesar adalah HCE (Human Capital Efficiency). RCE (Relational Capital Efficiency) dan PCE (Process Capital Efficiency) memiliki korelasi signifikan negatif, sedangkan CEE (Capital Employed Efficiency) memiliki pengaruh tidak signifikan terhadap efisiensi operasional. Nilai MVAIC yang besar akan meningkatkan efisiensi dan berinvestasi pada sumber daya manusia juga dapat terjadi kenaikan efisiensi operasional serta menciptakan keunggulan kompetitif yang sejalan dengan teori resource-based view.

Keywords: MVAIC, Efisiensi, Perusahaan, Sumber Daya

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Published
2024-01-31
How to Cite
Springer, A. E., Krisyadi, R., & Chandra, B. (2024). Pengaruh MVAIC Terhadap Efisiensi Operasional Perusahaan Keuangan di BEI Periode 2018-2022. Jambura Accounting Review, 5(1), 64 -80. https://doi.org/10.37905/jar.v5i1.111
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