Email this article Intellectual capital sebagai penentu efisiensi operasi pada rumah sakit di Indonesia
Abstract
Penelitian ini bertujuan untuk menginvestigasi dampak modal intelektual terhadap efisiensi operasional pada Rumah Sakit di Indonesia. Rumah sakit memikul tanggung jawab khusus dalam ketersediaan sarana kesehatan di tengah pandemi Covid-19, yang digambarkan oleh kinerja operasional perusahaan. Analisis ini dilakukan untuk mengetahui sejauh mana intellectual capital pada tujuh rumah sakit yang terdaftar di Bursa Efek Indonesia (IDX) pada tahun 2017-2021. Penelitian ini menggunakan purposive sampling dalam pengambilan datanya. SPSS digunakan sebagai model analisis data dengan analisis regresi liner berganda. Modal manusia, modal struktural dan modal sosial merupakan tiga komponen yang digunakan dalam penelitian ini. Studi ini memberikan bukti empiris bahwa ketiga komponen ini mempengaruhi efisiensi operasional. Penelitian ini memberikan masukan kepada Rumah Sakit untuk meningkatkan efisiensi operasi dengan meningkatkan modal intelektual yang dimiliki perusahaan. Penelitian ini menjadi upaya menganalisis IC dalam proses perencanaan Rumah Sakit di Indonesia.
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References
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DOI: https://doi.org/10.30872/jakt.v19i4.11848
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