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Managing Intellectual Capital in Public Hospital: Effects on Financial Performance

Management Analysis Journal · Vol. 11 No. 4 (2023) · hlm. 372–383

DOI
10.15294/maj.v11i4.61733
ISSN
2502-1451, 2252-6552
Terbit
2023-01-08
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study examines effect of intellectual capital on the financial performance of public hospitals in Indonesia. The effect is proxied through Value Added Intellectual Coefficient (VAIC™), consisting of Value-Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). In addition, this study identifies differences in the influence on general and special hospitals. This study analyses the audited financial statements of 20 public hospitals with random effects approach. The results showed that VACA and STVA positively affected financial performance. In contrast, VAHU negatively affected the financial performance of all public hospitals. Although general and special hospitals have several different business models, the effect of intellectual capital on the financial performance is similar. This study provides theoretical implication to the rising stream of literature on intellectual capital in public service agencies, especially public hospitals. Public hospitals are expected to develop human capital to create added value for the organization by employing their flexibility in human resource management.

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18 penulis · 40 tautan kepenulisan bersama · 2 lintas organisasi

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  • Universitas Jambi
  • University of Brawijaya
  • Universitas Halu Oleo
  • Universitas Sains Al-Qur'an
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Rekan penulisOrganisasiArtikel bersama
Ramadhan TosepuUniversitas Halu Oleo1
Tya Resta FitrianaAfiliasi tidak diketahui1
Prima VeronikaAfiliasi tidak diketahui1
Wardono WardonoAfiliasi tidak diketahui1
Masjaya MasjayaAfiliasi tidak diketahui1
Addion NizoriUniversitas Jambi1
Sahrial SahrialUniversitas Jambi1
Hendrix Yulis SetyawanAfiliasi tidak diketahui1
Sunaryo SunaryoUniversitas Sains Al-Qur'an1
Merlya MerlyaAfiliasi tidak diketahui1
Annisa'u ChoirunAfiliasi tidak diketahui1
Izmi YulianahAfiliasi tidak diketahui1
Sumeru AshariUniversity of Brawijaya1
Niken KendariniUniversity of Brawijaya1
M. JusufAfiliasi tidak diketahui1
Kuswanto -Afiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/maj/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 6 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Managing Intellectual Capital in Public Hospital: Effects on Financial Performance</dc:title>
	<dc:creator>Depari, Anggun B.U.S.</dc:creator>
	<dc:creator>Waluyo, Budi</dc:creator>
	<dc:description xml:lang="en-US">This study examines effect of intellectual capital on the financial performance of public hospitals in Indonesia. The effect is proxied through Value Added Intellectual Coefficient (VAIC™), consisting of Value-Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). In addition, this study identifies differences in the influence on general and special hospitals. This study analyses the audited financial statements of 20 public hospitals with random effects approach. The results showed that VACA and STVA positively affected financial performance. In contrast, VAHU negatively affected the financial performance of all public hospitals. Although general and special hospitals have several different business models, the effect of intellectual capital on the financial performance is similar. This study provides theoretical implication to the rising stream of literature on intellectual capital in public service agencies, especially public hospitals. Public hospitals are expected to develop human capital to create added value for the organization by employing their flexibility in human resource management.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2023-01-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/maj/article/view/61733</dc:identifier>
	<dc:identifier>10.15294/maj.v11i4.61733</dc:identifier>
	<dc:source xml:lang="en-US">Management Analysis Journal; Vol 11 No 4 (2022): Management Analysis Journal; 372-383</dc:source>
	<dc:source>2502-1451</dc:source>
	<dc:source>2252-6552</dc:source>
	<dc:source>10.15294/maj.v11i4</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/maj/article/view/61733/23418</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 Management Analysis Journal</dc:rights>
</oai_dc:dc>