Pengaruh Intellectual Capital Terhadap Reputasi Perusahaan Dengan Menggunakan Model Komprehensif MVAIC dan Corporate Reputation Score
Abstrak
Intellectual Capital (IC) dipercaya dapat memberikan nilai tambah dan menjadi faktor paling kuat bagi perusahaan. Penelitian ini bertujuan untuk menguji pengaruh IC terhadap reputasi perusahaan dengan menggunakan model yang komprehensif yaitu modified value added (MVAIC) dan corporate reputation score(CRS). Sampel penelitian ini adalah 38 perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2017-2021. Analisis data dalam penelitian ini menggunakan Partial Least Square. Hasil penelitian membuktikan bahwa intellectual capital berpengaruh terhadap reputasi perusahaan, secara lebih detail penelitian ini juga membuktikan bahwa human capital efficiency, structural capital efficiency dan relational capital efficiency berpengaruh terhadap reputasi perusahaan
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