Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19
Jurnal Penelitian Pendidikan Indonesia December 30, 2021 Volume 7, Number 4 3 authors
Abstract
Pandemi COVID-19 mendatangkan dampak buruk pada seluruh sektor termasuk perekonomian. Kinerja perbankan menjadi terganggu akibat permasalahan-permasalah yang ditimbulkan dari pandemi COVID-19. Kondisi saat ini menuntut inovasi pada operasional perbankan untuk mengatasi permasalahan kinerja akibat pandemi. Modal intelektual merupakan sumber daya pengetahuan yang diharapkan dapat mengatasi masalah seperti saat ini. Penelitian ini bertujuan meneliti pengaruh modal intelektual pada kinerja perbankan pada masa sebelum dan saat pandemi. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Sampel pada penelitian ini adalah seluruh perbankan yang terdaftar pada Bursa Efek Indonesia. Teknik analisis yang dipergunakan adalah analisis regresi linear berganda dan odds ratio. Temuan penelitian ini adalah modal intelektual berpengaruh pada kinerja keuangan perbankan pada masa sebelum maupun setelah terjadinya pandemi Covid-19. Modal intelektual dapat memberikan kontribusi positif pada stabilitas kinerja keuangan.
Authors
Agus Wahyudi Salasa Gama
Universitas Mahasaraswati Denpasar
Ni Putu Yeni Astiti
Universitas Mahasaraswati Denpasar
Ni Wayan Rustiarini
Universitas Mahasaraswati Denpasar
Keywords
Modal IntelektualKinerjabankKrisisCovid-19
References
Adam Ferdiansyah, M., & Achmad Faisal, F. (2020). Faktor-Faktor Nilai Perusahaan: Kajian Berdasarkan Modal Intelektual, Pertumbuhan dan Kinerja Perusahaan. E-Jurnal Akuntansi, 30(4), 911. https://doi.org/10.24843/eja.2020.v30.i04.p09
Aji, H. M., Berakon, I., & Md Husin, M. (2020). COVID-19 and e-wallet usage intention: A multigroup analysis between Indonesia and Malaysia. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1804181
Alzgool, M. R. H., Ahmed, U., Shah, S. M. M., Alkadash, T., & Almaamary, Q. (2021). Going green during covid-19: Examining the links between green hrm, green supply chain and firm performance in food industry of bahrain: The moderating role of lockdown due to covid-19. Uncertain Supply Chain Management, 9(1), 79–88. https://doi.org/10.5267/j.uscm.2020.11.007
Astuti, P. B., & Mahardhika, A. S. (2020). COVID-19: How does it impact to the Indonesian economy? Jurnal Inovasi Ekonomi, 5(02), 85–92. https://doi.org/10.22219/jiko.v5i3.11751
Backman, C. A., Verbeke, A., & Schulz, R. A. (2017). The Drivers of Corporate Climate Change Strategies and Public Policy. Business & Society, 56(4), 545–575. https://doi.org/10.1177/0007650315578450
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Campbell, J. M., & Park, J. (2016). Extending the resource-based view: Effects of strategic orientation toward community on small business performance. Journal of Retailing and Consumer Services, 34, 302–308. https://doi.org/10.1016/j.jretconser.2016.01.013
Demirgüç-Kunt, A., Morales, A., & Ruiz Ortega, C. (2020). Banking Sector Performance During the COVID-19 Crisis. SSRN Electronic Journal, August. https://doi.org/10.2139/ssrn.3689789
Gama, A. W. S., & Mitariani, N. W. E. (2014). Modal intelektual terhadap efisiensi dan kinerja pasar perbankan di indonesia. Jurnal Keuangan Dan Perbankan, 16(1), 77–86.
Gama, A. W. S., Wiagustini, N. L. P., Sedana, I. B. P., & Purbawangsa, I. B. A. (2020). Intellectual Capital and Financial Performance of Indonesian Banks. Quality, 21(177), 9–14.
Gamayuni, R. R. (2015). The Effect Of Intangible Asset , Financial Performance And Financial Policies On The Firm Value. International Journal of Scientific & Technology Research, 4(01), 202–212.
Gu, X., Ying, S., Zhang, W., & Tao, Y. (2020). How Do Firms Respond to COVID-19? First Evidence from Suzhou, China. Emerging Markets Finance and Trade, 56(10), 2181–2197. https://doi.org/10.1080/1540496X.2020.1789455
Hasan, R., & Miah, M. D. (2018). Intellectual capital and firm performance: evidence from the financial sector in Bangladesh. International Journal of Accounting and Finance, 8(2), 133. https://doi.org/10.1504/ijaf.2018.10014467
Kehelwalatenna, S. (2016). Intellectual capital performance during financial crises. Measuring Business Excellence, 20(3), 55–78. https://doi.org/10.1108/MBE-08-2015-0043
Khatib, S. F. A., & Nour, A. N. I. (2021). The Impact of Corporate Governance on Firm Performance During The COVID-19 Pandemic: Evidence from Malaysia. Journal of Asian Finance, Economics and Business, 8(2), 943–952. https://doi.org/10.13106/jafeb.2021.vol8.no2.0943
Leon, R. D. (2021). Intellectual capital and the coronavirus crisis: taking a closer look at restaurants’ strategies. Knowledge Management Research and Practice, 00(00), 1–9. https://doi.org/10.1080/14778238.2021.1880300
Mohapatra, S., Jena, S. K., Mitra, A., & Tiwari, A. K. (2019). Intellectual capital and firm performance: evidence from Indian banking sector. Applied Economics, 51(57), 6054–6067. https://doi.org/10.1080/00036846.2019.1645283
Prima, A. P. (2018). Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Perusahaan Perbankan Pada Bursa Efek Indonesia. Jurnal Akrab Juara, 3(1), 184–203.
Pulic, A. (2000). VAICTM – An Accounting Tool For Intellectual Capital Management. International Journal Technology Management, 20(5), 149–155.
Qiu, S. (Charles), Jiang, J., Liu, X., Chen, M. H., & Yuan, X. (2021). Can corporate social responsibility protect firm value during the COVID-19 pandemic? International Journal of Hospitality Management, 93(October 2020), 102759. https://doi.org/10.1016/j.ijhm.2020.102759
Seetharaman, P. (2020). Business models shifts: Impact of Covid-19. International Journal of Information Management, 54(June), 1–4. https://doi.org/10.1016/j.ijinfomgt.2020.102173
Soewarno, N., & Tjahjadi, B. (2020). Measures that matter: an empirical investigation of intellectual capital and financial performance of banking firms in Indonesia. Journal of Intellectual Capital, 21(6), 1085–1106. https://doi.org/10.1108/JIC-09-2019-0225
Song, H. J., Yeon, J., & Lee, S. (2021). Impact of the COVID-19 pandemic: Evidence from the U.S. restaurant industry. International Journal of Hospitality Management, 92, 102702. https://doi.org/10.1016/j.ijhm.2020.102702
Sukma, H. A. (2018). Perspektif The Resource Based View (Rbv) Dalam Membangun Competitive Advantage. Ad-Deenar: Jurnal Ekonomi Dan Bisnis Islam, 1(1), 75–89.
Widarjo, W. (2011). Pengaruh Modal Intelektual Dan Pengungkapan Modal Intelektual Pada Nilai Perusahaan Yang Melakukan Initial Public Offering. Jurnal Akuntansi Dan Keuangan Indonesia, 8(2), 157–170. https://doi.org/10.21002/jaki.2011.10
Widyaningrum, A. (2004). Modal Intelektual. Jurnal Akuntansi Dan Keuangan Indonesia, 1(1), 16–25. https://doi.org/10.21002/jaki.2004.02
Putri, R. N. (2020). Indonesia dalam menghadapi pandemi Covid-19. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 705-709.
Citation generator
Cite this article
Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Rustiarini (2021). Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19. Jurnal Penelitian Pendidikan Indonesia, 7(4), 699-706. https://doi.org/10.29210/020211394
Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Rustiarini. "Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19." Jurnal Penelitian Pendidikan Indonesia 7, no. 4 (2021): 699-706. https://doi.org/10.29210/020211394
Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Rustiarini (2021) 'Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19', Jurnal Penelitian Pendidikan Indonesia, 7(4), pp. 699-706. https://doi.org/10.29210/020211394
Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Rustiarini. "Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19." Jurnal Penelitian Pendidikan Indonesia, vol. 7, no. 4, 2021, pp. 699-706. https://doi.org/10.29210/020211394