THE INFLUENCE OF HUMAN CAPITAL EFFICIENCY, STRUCTURAL CAPITAL EFFICIENCY, AND RELATIONAL CAPITAL EFFICIENCY ON FIRM VALUE (CASE STUDY OF ASIA'S LARGEST TELECOMMUNICATIONS COMPANIES 2014-2023)

Authors

  • Indra Cahya Kusuma
  • Ade Budi Setiawan
  • Didi
  • Widia Aulia Rahmah

Keywords:

Intellectual Capital, Human Capital, Structural Capital, Relational Capital, Firm Value

Abstract

The purpose of this study is to determine how Human Capital Efficiency, Structural Capital Efficiency and Relational Capital Efficiency impact the value of the largest telecommunications companies in Asia in 2014-2023. Multiple linear regression analysis using the Eviews 12 program. The population of this study is the company. This study selected the ten largest telecommunications companies in Asia based on Companies Market Cap data. The results of the study indicate that Human Capital Efficiency, Structural Capital Efficiency and Relational Capital Efficiency affect company value as measured by Earnings Per Share.

Author Biographies

Indra Cahya Kusuma

Department of Accounting, Faculty of Economics and Business, Djuanda University, Bogor, Indonesia

Ade Budi Setiawan

Department of Accounting, Faculty of Economics and Business, Djuanda University, Bogor, Indonesia

Didi

Department of Accounting, Faculty of Economics and Business, Djuanda University, Bogor, Indonesia

Widia Aulia Rahmah

Department of Accounting, Faculty of Economics and Business, Djuanda University, Bogor, Indonesia

Downloads

Published

2026-05-27

How to Cite

Indra Cahya Kusuma, Ade Budi Setiawan, Didi, & Widia Aulia Rahmah. (2026). THE INFLUENCE OF HUMAN CAPITAL EFFICIENCY, STRUCTURAL CAPITAL EFFICIENCY, AND RELATIONAL CAPITAL EFFICIENCY ON FIRM VALUE (CASE STUDY OF ASIA’S LARGEST TELECOMMUNICATIONS COMPANIES 2014-2023). Journal of Islamic Management Studies, 9(1S), 3–11. Retrieved from https://publications.waim.org.my/index.php/jims/article/view/175

Issue

Vol. 9 No. 1S (2026): Journal of Islamic Management Studies

Section

Articles