Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?

Widyaningdyah, Agnes Utari and Aryani, Y. Anni (2016) Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter? The International Journal of Business & Management., 4 (9). pp. 26-37. ISSN 2321-8916

[thumbnail of Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?]
Preview
Text (Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?)
2-Strategy_and_firm_.pdf

Download (212kB) | Preview
[thumbnail of Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?]
Preview
Text (Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?)
2-Strategy_and_firm_Hasil Cek Similarity.pdf

Download (5MB) | Preview
[thumbnail of Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?_peer_review]
Preview
Text (Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?_peer_review)
2-R1&2-Strategy_and_Firm_.pdf

Download (257kB) | Preview

Abstract

We investigate the relationship between strategy, firm performance, and intellectual capital (IC) disclosure. The sample is a group of secondary sectors in the Jakarta Stock Industrial Classification because this group represents a knowledge-intensive firms according to the OECD (Organization for Economic Cooperation and Development) criteria.Using ordinary least square (OLS) the results of this study reveal that strategy has a significant influence toward firm performance with IC disclosure as a mediating variable. Firms with a differentiation strategy tend to disclose IC components in order to achieve a high performance. The result indicate that firms with differentiation strategy getting advantage from IC disclosure,because it is a good signal about the firm’s ability to manage strategic resources to achieve their competitive advantage.

Item Type: Article
Uncontrolled Keywords: Strategy, IC disclosure, firm performance, Jakarta Stock Industrial Classification
Subjects: Business > Accounting
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 19 Nov 2018 04:37
Last Modified: 22 Apr 2019 07:34
URI: http://repository.ukwms.ac.id/id/eprint/16385

Actions (login required)

View Item View Item