Pengaruh Transformasi Digital dan Modal Intelektual Terhadap Kinerja Keuangan pada Perusahaan Media and Entertainment Bei 2019-2023
DOI:
https://doi.org/10.30640/akuntansi45.v6i2.5451Keywords:
Digital Transformation, Entertainment, Performance, Intellectual Capital, MediaAbstract
This study aims to assess the impact of digital transformation and intellectual capital on financial performance in media and entertainment companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study applies a quantitative approach that focuses on digital and entertainment companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the study indicate that digital transformation and intellectual capital have a positive impact on financial performance. Companies that can integrate intellectual capital with digital technology can create greater added value. Digital transformation has a negative impact on company financial performance. Companies that fail in digital transformation experience a decline in revenue and market share. This indicates that digital transformation is not only about technology adoption but also about cultural and operational changes that support innovation and responsiveness to the market. This study develops the relationship between digital transformation and intellectual capital, thereby establishing an influence relationship between digital transformation and intellectual capital on the financial performance of Media and Entertainment companies from 2019 to 2023.
References
Alkaraan, F., Albitar, K., Hussainey, K., & Venkatesh, V. G. (2022). Corporate transformation toward Industry 4.0 and financial performance: The influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change, 175, 121423. https://doi.org/10.1016/j.techfore.2021.121423
Aprilia, W., & Hapsari, N. (2021). Pengaruh tingkat kesehatan bank melalui metode RGEC terhadap nilai perusahaan (Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2016–2020). Neraca Keuangan: Jurnal Ilmiah Akuntansi dan Keuangan, 16(2), 1–15. https://doi.org/10.32832/neraca.v16i2.5432
Calış Duman, M., & Akdemir, B. (2021). A study to determine the effects of Industry 4.0 technology components on organizational performance. Technological Forecasting and Social Change, 167, 120615. https://doi.org/10.1016/j.techfore.2021.120615
Chen, M. C., Cheng, S. J., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159–176. https://doi.org/10.1108/14691930510592771
Do, T. D., Pham, H. A. T., Thalassinos, E. I., & Le, H. A. (2022). The impact of digital transformation on performance: Evidence from Vietnamese commercial banks. Journal of Risk and Financial Management, 15(1), 21. https://doi.org/10.3390/jrfm15010021
Fahmi, I. (2019). Analisis kinerja keuangan. CV Alfabeta.
Fitriasari, N. M. A. D., & Ratna Sari, M. M. (2019). Pengaruh intellectual capital pada nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. E-Jurnal Akuntansi, 26(3), 1717–1740. https://doi.org/10.24843/EJA.2019.v26.i03.p02
Gani, I., & Amalia, S. (2019). Alat analisis data: Aplikasi statistik untuk penelitian bidang ekonomi dan sosial. Andi Offset.
Ghozali, I. (2020). Aplikasi analisis multivariate dengan program IBM SPSS 26. Badan Penerbit Universitas Diponegoro.
Halim, Y. R., & Wijaya, H. (2020). Pengaruh modal intelektual terhadap kinerja perusahaan dengan manajemen risiko perusahaan sebagai variabel moderasi. Jurnal Akuntansi Keuangan dan Bisnis, 13(2), 1–10. https://doi.org/10.35143/jakb.v13i2.3654
Hidayat, R. W., & Pamungkas, W. S. (2023). Pengaruh modal intelektual terhadap kinerja keuangan perusahaan barang konsumen tahun 2020–2021. Journal of Economics, Assets, and Evaluation, 1(2), 1–15. https://doi.org/10.47134/jeae.v1i2.99
Kasmir. (2019). Analisis laporan keuangan. RajaGrafindo Persada.
Kuncoro, M. (2020). Strategi bagaimana meraih keunggulan kompetitif. Erlangga.
Munawir, S. (2019). Analisis informasi keuangan. Liberty.
Nurul Fadhilah, & Darmawati. (2023). Transformasi digital: Meningkatkan kinerja keuangan koperasi syariah. Syarikat: Jurnal Rumpun Ekonomi Syariah, 6(2), 532–544. https://doi.org/10.25299/syarikat.2023.vol6(2).13185
Wahyuningtias, E., Sari, P. P., & Kusumawardhani, R. (2023). Pengaruh modal intelektual terhadap kinerja keuangan: Studi kasus pada perbankan di Indonesia tahun 2015–2022. Indonesian Journal of Economics, Business, Accounting, and Management, 2(2), 1–10. https://doi.org/10.63901/ijebam.v2i2.51
Zurnali, C. (2020). Learning organization, competency, organizational commitment, and customer orientation: Knowledge worker. Unpad Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 AKUNTANSI 45
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
