Does Intellectual Capital Affect Organizational Performance in Indonesia’s Public Sector?

Authors

  • Allamanda Titania Harsoyo Ministry of Agrarian Affairs and Spatial Planning/National Land Agency
  • Azas Mabrur PKN STAN

DOI:

https://doi.org/10.35837/subs.v9i2.3668

Keywords:

intellectual capital, organizational performance, public sector, PLS-SEM, Ministry of ATR/BPN

Abstract

This study aims to examine the effect of intellectual capital on organizational performance within the Ministry of Agrarian and Spatial Planning/National Land Agency (ATR/BPN). Data were collected through a structured online questionnaire distributed to 112 civil servants using a simple random sampling technique. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method to test the relationship between five dimensions of intellectual capital and organizational performance. The findings reveal that public organizational, social, technological, and relational capital have a significant positive effect on organizational performance, while public human capital does not show a significant influence. These results imply that strengthening organizational systems, digital transformation, and stakeholder collaboration is more crucial than relying solely on individual competence. The study provides practical guidance for public institutions to optimize knowledge-based resources in achieving effective and accountable governance.

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Published

2025-12-12

How to Cite

Harsoyo, A. T., & Mabrur, A. (2025). Does Intellectual Capital Affect Organizational Performance in Indonesia’s Public Sector?. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, 9(2), 43–63. https://doi.org/10.35837/subs.v9i2.3668