HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN
Received: 16 Dec 2020;
Published: 17 Dec 2020.
Abstract
This study examines the relationship between intellectual capital and firm perfomance. This study is to prove that intellectual capital can be considered by management as a factor in improving frim performance. The population in this study are all those listed on the Indonesia Stock Exchange during the period 2014 to 2018 that has meet the criteria that have been determined. In this study, intellectual capital measured by using value added intellectual coefficient (VAIC™) method. The results suggest that the intellectual capital has a positive association with firm performance proxied with ROA and Tobin’s Q, implying that the intellectual capital help firm to increase it’s performance. This study supports the argument of resource based theory that if the intellectual capital can be managed properly by the firm, intellectual capital will increase competitive advantage for the firm and also can increase their performance.
Keywords: intellectual capital; firm performance; ROA; Tobin’s Q; resource-based theory
Article Metrics:
Article Info
Section: Research Articles
Related articles
PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
KEKAYAAN INTELEKTUAL DI UNIVERSITAS: SEBUAH STUDI DESKRIPTIF
THE INFLUENCE OF INTELLECTUAL CAPITAL ON FIRM VALUE WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE: A STUDY IN FINANCIAL SERVICE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE (IDX)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE(ICD)
HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA
Last update: 2021-05-14 13:29:27
No citation recorded.
Last update: 2021-05-14 13:29:27
No citation recorded.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
