The effects of human capital, customer capital, and structural capital on profitability of businesses: An application on the BIST100 Index

Derya Öztemiz; Prof. Dr. Fehmi Karasioğlu

Makale detayları

The effects of human capital, customer capital, and structural capital on profitability of businesses: An application on the BIST100 Index

Yazarlar:

Derya Öztemiz | Prof. Dr. Fehmi Karasioğlu

Yayıncı:

Afyon Kocatepe University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.26 Issue 1, pp.152-165

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001303716

pISSN:

1302-1966

Anahtar kelimeler:

Özet:

 Human capital includes the knowledge, creativity, leadership skills, and problem-solving skills of employees in the business. Customer capital is connected to the companys external interactions. It is concerned with efficiently utilizing information collected from the environment with which it interacts. If structural capital consists of hardware, software, a database, organizational structure, a brand, and patents. It is acknowledged that individuals in organizations are not simply physically working; information understanding, mental superiority, and client interactions produce synergy inside the firm. The studys goal is to examine the organizations human capital in the BIST100 Index, as well as whether customer capital and structural capital activities influence business profitability. to decide whether or not it is. Borsa Istanbul was studied for this aim between the years 2016 and 2021. The data from the firms in the 100 Index was used. Profitability Return on assets, equity, and earnings per share are all included. The study included panel data analysis and the resistant estimators approach. has been used. As a consequence of the research, it has been concluded that there are individually considerable positive and negative impacts for enterprises with a corporate rating over 7.

 Human capital includes the knowledge, creativity, leadership skills, and problem-solving skills of employees in the business. Customer capital is connected to the companys external interactions. It is concerned with efficiently utilizing information collected from the environment with which it interacts. If structural capital consists of hardware, software, a database, organizational structure, a brand, and patents. It is acknowledged that individuals in organizations are not simply physically working; information understanding, mental superiority, and client interactions produce synergy inside the firm. The studys goal is to examine the organizations human capital in the BIST100 Index, as well as whether customer capital and structural capital activities influence business profitability. to decide whether or not it is. Borsa Istanbul was studied for this aim between the years 2016 and 2021. The data from the firms in the 100 Index was used. Profitability Return on assets, equity, and earnings per share are all included. The study included panel data analysis and the resistant estimators approach. has been used. As a consequence of the research, it has been concluded that there are individually considerable positive and negative impacts for enterprises with a corporate rating over 7.

 Human capital includes the knowledge, creativity, leadership skills, and problem-solving skills of employees in the business. Customer capital is connected to the companys external interactions. It is concerned with efficiently utilizing information collected from the environment with which it interacts. If structural capital consists of hardware, software, a database, organizational structure, a brand, and patents. It is acknowledged that individuals in organizations are not simply physically working; information understanding, mental superiority, and client interactions produce synergy inside the firm. The studys goal is to examine the organizations human capital in the BIST100 Index, as well as whether customer capital and structural capital activities influence business profitability. to decide whether or not it is. Borsa Istanbul was studied for this aim between the years 2016 and 2021. The data from the firms in the 100 Index was used. Profitability Return on assets, equity, and earnings per share are all included. The study included panel data analysis and the resistant estimators approach. has been used. As a consequence of the research, it has been concluded that there are individually considerable positive and negative impacts for enterprises with a corporate rating over 7.

 İnsan sermayesi, işletmede çalışanların sahip olduğu bilgi birikimi, yaratıcılık, liderlik becerileri, sorun çözme becerilerini kapsamaktadır. Müşteri sermayesi, işletmenin dış ilişkileri ile ilgili olup, etkileşim sağladığı çevreden elde ettiği bilgileri etkin kullanması ile ilgilidir. Yapısal sermaye ise işletmenin verimliliğini destekleyen donanım, yazılım, veri tabanı organizasyonel yapısı, marka ve patentlerini içermektedir. İnsanların işletmelerde sadece bedenen çalışan kişiler olmadığı, bilgi birikimleri, zihinsel üstünlükleri, müşteriler ile olan ilişkileri, işletme bünyesinde sinerji oluşturmaktadır. Çalışmanın amacı BIST100 Endeksinde yer alan işletmelerin insan sermayesi, müşteri sermayesi ve yapısal sermayesi etkinliklerinin işletmelerin karlılıkları üzerinde etkisinin olup olmadığını tespit etmektir. Bu amaç doğrultusunda çalışmada, 2016-2021 yılları arasında Borsa İstanbul 100 Endeksinde yer alan işletmelerin verileri kullanılmıştır. Karlılık oranlarının belirlenmesi için çalışmaya aktif karlılık oranı, özsermaye karlılık oranı ve hisse başına kar oranı dahil edilmiştir. Çalışmada panel veri analizi kullanılmıştır ve dirençli tahminciler yöntemi uygulanmıştır. Yapılan analizler sonucunda, kurumsal derecelendirme notu KDN 7nin üzerinde olan ve 7nin altında olan işletmeler için ayrı ayrı anlamlı pozitif ve negatif etkiler olduğu tespit edilmiştir.

Makale detayları

The effects of human capital, customer capital, and structural capital on profitability of businesses: An application on the BIST100 Index

Yazarlar:

Derya Öztemiz | Prof. Dr. Fehmi Karasioğlu

Yayıncı:

Afyon Kocatepe University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.26 Issue 1, pp.152-165

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001303716

pISSN:

1302-1966

Intellectual Capital Factors

Business Performance

Panel Data AnalysisEntelektüel Sermaye Unsurları

İşletme Performansı

Panel Veri Analizi

Sayı

Makale detayları

The effects of human capital, customer capital, and structural capital on profitability of businesses: An application on the BIST100 Index

Yazarlar: Derya Öztemiz | Prof. Dr. Fehmi Karasioğlu

Yayıncı: Afyon Kocatepe University

Ana Başlıklar: Finansal Muhasebe

Dergi: Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.26 Issue 1, pp.152-165

Belge Tipi: Makale

Yayın Tarihi: 1/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001303716

pISSN: 1302-1966

Intellectual Capital Factors

Business Performance

Panel Data AnalysisEntelektüel Sermaye Unsurları

İşletme Performansı

Panel Veri Analizi

Sayı

Yazarlar:

Derya Öztemiz | Prof. Dr. Fehmi Karasioğlu

Yayıncı:

Afyon Kocatepe University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi Vol.26 Issue 1, pp.152-165

Belge Tipi:

Makale

Yayın Tarihi:

1/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001303716

pISSN:

1302-1966