APAKAH TECHNOLOGICAL CAPITAL DISCLOSURE MEMBERIKAN KEUNTUNGAN BAGI PERUSAHAAN?
Abstract
Utilisasi teknologi merupakan keharusan saat ini sehingga kemampuan untuk mengelolanya sangat diperlukan bagi perusahaan. Kajian ini mengajukan variabel technological capital sebagai keterbaruan yang terdiri dari latar belakang pendidikan teknologi yang dimiliki direksi dan hasil inovasi teknologi dan menguji pengaruhnya terhadap keuntungan perusahaan sekaligus nilai perusahaan melalui pengujian lanjutan. Melalui purposive sampling di perusahaan manufaktur dari 2015 – 2020 sebanyak 203 observasi ditemukan technological capital disclosure tidak berpengaruh terhadap keuntungan namun di penelitian lanjutan dengan proxy harga saham ditemukan technological capital disclosure berpengaruh positif signifikan. Hasil ini menunjukan bila investor mengapresiasi adaptasi terhadap teknologi walaupun dalam periode tersebut perusahaan belum menghasilkan laba.
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