Metal-insulator-metal capacitor structures using thick hexagonal and cubic boron nitride (hBN and cBN) films as dielectrics are produced by plasma jet-enhanced chemical vapor deposition, and their electrical transport and capacitance characteristics are studied in a temperature range of 298 to 473 K. The resistivity of the cBN film is of the order of 107 Ω cm at 298 K, which is lower than that of the hBN film by two orders of magnitude, while it becomes the same order as the hBN film above ∼423 K. The dominant current transport mechanism at high fields (≥1 × 104 V cm−1) is described by the Frenkel-Poole emission and thermionic emission models for the hBN and cBN films, respectively. The capacitance of the hBN film remains stable for a change in alternating-current frequency and temperature, while that of the cBN film has variations of at most 18%. The dissipation factor as a measure of energy loss is satisfactorily low (≤5%) for both films. The origin of leakage current and capacitance variation is attributed to a high defect density in the film and a transition interlayer between the substrate and the film, respectively. This suggests that cBN films with higher crystallinity, stoichiometry, and phase purity are potentially applicable for dielectrics like hBN films.