Work

The Impact of Tangible and Intangible Assets on Financial Performance: Evidence From Private Higher Education Institutions in Indonesia

Year: 2025

Type: article

Abstract: This study aims to examine the influence of tangible and intangible assets on the financial performance of private higher education in higher education service institutions in Region X, Indonesia. This study uses a quantitative approach with survey data collected from 124 respondents representing various private higher education. Data analysis was carried out using the Smart PLS statistical tool to test the influence of tangible and intangible assets on financial performance. The results of the study show that these two types of assets significantly affect the financial performance of private higher education. These findings underscore the importance of effectively managing tangible and intangible assets to improve financial results. This research provides practical implications for higher education managers and policymakers by emphasizing the strategic role of assets in maintaining financial health and competitiveness.

Source: International Journal of Entrepreneurship and Management Practices

DOI: 10.35631/ijemp.829008

Authors: Siti Samsiah, Nik Maheran Nik Muhammad, Siti Rodiah, Citra Ramayani

Institutions: Universiti Malaysia Kelantan, Universitas Muhammadiyah Riau, Universitas PGRI Sumatera Barat

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Quality education

Open Access status: diamond

Funder: Universiti Malaysia Kelantan