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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara intellectual capital dan intellectual capital disclosure terhadap kinerja keuangan pemerintah daerah. Penelitian ini menggunakan pendekaran penelitian korelasional yang menguji hubungan antara IC dan ICD terhadap kinerja keuangan pemerintah derah. Objek penelitian yang digunakan dalam penelitian ini adalah laporan keuangan pemerintah daerah Provinsi Sulawesi Selatan. Dari hasil penelitian ini diperoleh hasil bahwa intellectual capital yang diukur dengan menggunakan value added intellectual capital tidak berpengaruh terhadap kinerja keuangan pemerintah daerah dan intellectual capital disclosure yang diukur dengan menggunakan intellectual capital disclousures score berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah.

Keywords

Intellectual capital, intellectual capital disclosure, kinerja keuangan

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How to Cite
Novitasari, E. ., Ichsan, H. ., & Pradipta, A. I. . (2023). Pengaruh Intellectual Capital dan Intellectual Capital Disclosure Terhadap Kinerja Keuangan Pemerintah Daerah. Economics and Digital Business Review, 4(2), 236–242. https://doi.org/10.37531/ecotal.v4i2.579
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