Pengaruh Transformasi Digital dan Modal Intelektual Terhadap Kinerja Keuangan pada Perusahaan Media and Entertainment Bei 2019-2023

Abstract

This study aims to assess the impact of digital transformation and intellectual capital on financial performance in media and entertainment companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study applies a quantitative approach that focuses on digital and entertainment companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling method used is purposive sampling. Data analysis is conducted using multiple linear regression. The results of the study indicate that digital transformation and intellectual capital have a positive impact on financial performance. Companies that can integrate intellectual capital with digital technology can create greater added value. Digital transformation has a negative impact on company financial performance. Companies that fail in digital transformation experience a decline in revenue and market share. This indicates that digital transformation is not only about technology adoption but also about cultural and operational changes that support innovation and responsiveness to the market. This study develops the relationship between digital transformation and intellectual capital, thereby establishing an influence relationship between digital transformation and intellectual capital on the financial performance of Media and Entertainment companies from 2019 to 2023.