Intellectual capital and firm performance in the Indonesian non-financial firms

Sofian, -, Dwijayanti, S, Patricia Febrina and Wijaya, Hendra (2020) Intellectual capital and firm performance in the Indonesian non-financial firms. Intellectual capital and firm performance in the Indonesian non-financial firms, 24 (1). pp. 106-116. ISSN e-ISSN: 2443-2687, p-ISSN: 1410-8089, Jurnal Nasional Terakreditasi Peringkat 2

[thumbnail of Intellectual capital and firm performance in the Indonesian non-financial firms]
Preview
Text (Intellectual capital and firm performance in the Indonesian non-financial firms)
1-Intellectual_capital_.pdf

Download (469kB) | Preview
[thumbnail of Intellectual capital and firm performance in the Indonesian non-financial firms]
Preview
Text (Intellectual capital and firm performance in the Indonesian non-financial firms)
1-Intellectual_capital_Hasil Cek similarity.pdf

Download (2MB) | Preview
[thumbnail of Intellectual capital and firm performance in the Indonesian non-financial firms_peer_review]
Preview
Text (Intellectual capital and firm performance in the Indonesian non-financial firms_peer_review)
1-R1&2-Intellectual_capital_ .pdf

Download (556kB) | Preview
[thumbnail of Intellectual capital and firm performance in the Indonesian non-financial firm] Text (Intellectual capital and firm performance in the Indonesian non-financial firm)
6-Intellectual_capital_and_firm_hasil cek similarity.pdf

Download (2MB)

Abstract

This study analyzes the effect of intellectual capital and firm performance in nonfinancial firms. The firm performance comprises of market performance and financial performance of the firm. This study also breakdown the non-financial firms between three sectors that are the primary sector, manufacturing sector, and service sector. The three sectors are the three main sectors in the economy. This study measures intellectual capital in different ways using the intellectual capital index. The data were analyzed with unbalanced panel data regression and multiple regression. This study found that intellectual capital positively affects market performance and financial performance in non-financial firms. This study also found that intellectual capital positively affects market performance and financial performance in manufacturing and service firms, but in primary sectors, this study found inconclusive results when analyzed and used two different measurements. This study contributes to the firms in non-financial firms about the development of intellectual capital in the knowledge-based economy because intellectual capital is an asset that can create market performance and financial performance.

Item Type: Article
Additional Information: Jurnal Nasional Terakreditasi Peringkat 2
Uncontrolled Keywords: Firm performance; Intellectual capital; Intellectual Capital Index; Non-financial firms
Subjects: Business > Accounting
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 05 Aug 2020 02:39
Last Modified: 15 Nov 2023 08:41
URI: http://repository.ukwms.ac.id/id/eprint/23103

Actions (login required)

View Item View Item