Özet:

This study aims to examine the influence of intellectual capital and its main components on the financial performance of the company. Furthermore, this study also aims to test whether the IC contribution to the financial performance of the company does not differ among different sub-sectors. This study uses Partial Least Square (PLS) and one-way ANOVA test as a method of analysis to test the research hypothesis. The results of this study indicate that, when using firm size and leverage as control variable, human capital efficiency has a negative and significant impact on financial performance, structural capital efficiency has a positive and significant impact on financial performance, and capital employed efficiency has a positive and significant impact on financial performance. In addition, the results of this study indicate that there are significant differences in financial performance among different sub-sectors.

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