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1
Berzkalne, Irina, and Elvira Zelgalve. "Intellectual Capital and Company Value." Procedia - Social and Behavioral Sciences 110 (January 2014): 887–96. http://dx.doi.org/10.1016/j.sbspro.2013.12.934.
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2
Aleshkina, O. V., and F. F. Galimova. "INTELLECTUAL CAPITAL OF THE COMPANY." Vector Economy, no. 1 (2021): 47. http://dx.doi.org/10.51691/2500-3666_2021_1_1.
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Sutanto, Natalia, and I. Gede Siswantaya. "PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." MODUS 26, no. 1 (March 20, 2016): 1. http://dx.doi.org/10.24002/modus.v26i1.574.
Повний текст джерелаАнотація:
The purpose of this study is to test empirically the relationship between intellectual capital and frm performance. Intellectual capital is measured using the method Pulic namely value added intellectual coefcient (value added intellectual coefcient-VAICTM) as a measure of the efciency of venture capital and intellectual capital. The company’s performance is measured using four indicators, namely ROA, ATO, ROE, and MB. Te sample used by 27 companies listed banking sector in Indonesia Stock Exchange f rom 2007 until 2012. Data analysis too lused to test the hypothesis is Partial least square (PLS). Hypothesis test results show evidence that intellectual capital and signifcant positive efect on company performance and future performance of the company. For the rate of growth in intellectual capital (ROGIC) did not signifcantly afect the future performance of the company.Keywords: intellectual capital, company performance, Partial Least Square (PLS)
4
Fawzi Shubita, Mohammad. "Intellectual capital components and industrial firm’s performance." Problems and Perspectives in Management 20, no. 1 (April 6, 2022): 554–63. http://dx.doi.org/10.21511/ppm.20(1).2022.44.
Повний текст джерелаАнотація:
The study aims to determine the connection between intellectual capital (IC) and financial performance of the Jordanian industrial listed companies. The methodology uses regression models, the IC will be measured using the VAIC model (value-added intellectual coefficient), on the other hand, company performance will be measured using return on equity (ROE). The main model includes financial leverage as a control variable to study the leverage role in the association between IC and return on equity. The study also investigates the incremental information content for intellectual capital components in explaining the change in firm performance. In addition, the size effect is studied to show if the company’s size affects the link between ROE and IC. The sample for this study is 77 Jordanian industrial firms and 788 company-year observations during the period 2006–2020. The study results are as follows: Intellectual capital has an important influence on industrial firm performance; Intellectual capital components have a significant impact on industrial firm performance. In particular, human capital efficiency (HCE) and capital employed efficiency (CEE) have a positive influence on ROE, and structural Capital efficiency (SCE) has a negative impact on firm performance. Lastly, firm size has an effect on the relationship between IC and industrial company performance.
5
Bollen, Laury, Philip Vergauwen, and Stephanie Schnieders. "Linking intellectual capital and intellectual property to company performance." Management Decision 43, no. 9 (October 2005): 1161–85. http://dx.doi.org/10.1108/00251740510626254.
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Sundac, Dragomir, and Irena Fatur Krmpotić. "MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL∗." Tourism and hospitality management 15, no. 2 (2009): 279–90. http://dx.doi.org/10.20867/thm.15.2.11.
Повний текст джерелаАнотація:
Modern companies work in the conditions of so called New economy, where the knowledge becomes the basic economic resource. Traditional resources as land, capital and labour are determined by diminishing returns; knowledge instead is connected with increasing returns. Knowledge that can be used in the company for creating value represents the intellectual capital. By measuring intellectual capital, company can manage it. This paper shows concise overview of used methods for measuring intellectual capital. Authors measured intellectual capital in four companies in Croatia using Calculated Intangible Value (CIV) as a method. Results of measuring intellectual capital are complemented with traditional financial ratios. However, intellectual capital statement gives real outlook in competitive advantage of certain company. Every modern company should measure its intellectual capital value and report it as a supplement to traditional balance sheets.
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Turnip, Gipson Guido, Nelvirita Nelvirita, and Mayar Afriyenti. "The Influence of Company Size, Profitability, Leverage and Length of Listing on Intellectual Capital Disclosures." JURNAL EKSPLORASI AKUNTANSI 3, no. 1 (April 19, 2021): 112–36. http://dx.doi.org/10.24036/jea.v3i1.357.
Повний текст джерелаАнотація:
This research explains and discuss the effect of company size, profitability, leverage and length of listing on intellectual capital disclosure in the annual report of manufacturing companies listed on the Bursa Efek Indonesia for period 2010 to 2013.The purpose of this research to empirically prove whether company size, profitability, leverage and length of listing on intellectual capital disclosures.This research uses quantitative method. Author quantifies the items of intellectual capital in the annual report to get the value’s independent variable. Meanwhile, the author calculates the natural logarithm on balance sheet as the size company variable, Return on Assets as the profitability variable, total debt to equity as the leverage variable, and calculated age company since listed on Bursa Efek Indonesia as length of listing variable.There are four items as the result of this research. First, company size does not affect the intellectual capital disclosures Second, profitability does not affect the intellectual capital disclosures. Third, company leverage has no effect on intellectual capital disclosures. The last, the length of listing has a significant positive effect on the intellectual capital disclosures
8
Rumini, Rumini, Bambang Sugiharto, and Asep Kurniawan. "THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES." ACCRUALS 3, no. 1 (March 29, 2019): 92–105. http://dx.doi.org/10.35310/accruals.v3i1.43.
Повний текст джерелаАнотація:
This research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probability of 0.0150, which means less than 0.05. The F test obtained an F value with a probability of 0.000154 <0.05. These results prove that the Intellectual Capital variable has a positive effect on Company Value. While the multiple linear equations obtained by the equation: Y = 1.471970 + 0.214295vaic + 0.4581455vaicsb + e. Based on these results Intellectual Capital gives a coefficient of 0.214295 with a probability value of 0.0013 <0.05, while Intellectual Capital with a Competitive Strategy gives a coefficient of 0.458145 with a probability of 0.0007 <0.05 means that Intellectual Capital has a positive effect on Corporate Values and Competitive Strategies can influence (strengthen) the relationship between Intellectual Capital with Corporate Value
9
SHATREVICH, Vladimir, Deniss ŠČEULOVS, and Elina GAILE-SARKANE. "DYNAMIC INTELLECTUAL CAPITAL MODEL IN A COMPANY." Business, Management and Education 13, no. 1 (June 29, 2015): 76–94. http://dx.doi.org/10.3846/bme.2015.265.
Повний текст джерелаАнотація:
The aim of this paper is to indicate the relations between company’s value added (VA) and intangible assets. Authors declare that Intellectual capital (IC) is one of the most relevant intangibles for a company, and the concept with measurement, and the relation with value creation is necessary for modern markets. Since relationship between IC elements and VA are complicated, this paper is aimed to create a usable dynamic model for building company’s value added through intellectual capital. The model is incorporating that outputs from IC elements are not homogeneously received and made some contributions to dynamic nature of IC relation and VA. Variables that will help companies to evaluate contribution of each element of IC are added to the model. This paper emphasizes the importance of a company’s IC and the positive interaction between them in generating profits for company.
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Faisal, Fahmi Achmad, Suwandi Suwandi, and Nyimas Wardatul Afiqoh. "FACTORS OF COMPANY VALUE: A STUDY BASED ON INTELLECTUAL CAPITAL, COMPANY GROWTH, AND COMPANY PERFORMANCE." JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 2, no. 2 (April 7, 2021): 153–72. http://dx.doi.org/10.37715/jaef.v2i2.1833.
Повний текст джерелаАнотація:
This study aims to examine the effect of intellectual capital, growth, and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression with the help of SPPS 2.2 for Windows. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, this indicates that these two variables can be made by investors as a measure of investment in the company. Instead, the growth variable of the company shows a non-significant negative effect on the value of the company, it can be interpreted that the growth of the company is not a consideration of investors to invest in the company. The percentage of the influence of independent variables is Intellectual Capital, Company Growth and Performance.
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Puspita, Gita, and Tri Wahyudi. "Modal Intelektual (Intellectual Capital) dan Nilai Perusahaan Pada Industri Manufaktur." Owner 5, no. 2 (August 1, 2021): 295–306. http://dx.doi.org/10.33395/owner.v5i2.471.
Повний текст джерелаАнотація:
Information about company value and intellectual capital is important information to be known by investors. This research aimed to find out the influence of intellectual capital against the value of the company's of manufacturing companies listed on the Indonesia stock exchange year 2014 – 2017. This type of research is quantitative research. This population includes all manufacturing companies listed on the Indonesia stock exchange and obtained samples of as many as 17 companies. Based on the results of research, partially Value Added Capital Employed (VACA) and Value Added Intellectual Coefficient (VAIC) have an effect on company value (Tobin's Q). Value Added Human Capital (VAHU) and Value Added Structural Capital (STVA) have no effect on company value (Tobin's Q). Based on the suitability test of Value Added Capital Employed (VACA) models, Value Added Human Capital (VAHU), Value Added Structural Capital (STVA), and Intellectual Capital were proxied by Value Added Intellectual Coefficient (VAIC) simultaneously has an effect on Company Value (Tobin's Q). From the result of this research, investors in order to make intellectual capital as a consideration before making investment decisions because better company value will show better growth prospects so as to provide prosperity for investors and shareholders.
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Debbianita, Debbianita. "INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY GROWTH WITH COMPANY PERFORMANCE AS INTERVENING VARIABLES." KINERJA 23, no. 2 (October 23, 2019): 81–90. http://dx.doi.org/10.24002/kinerja.v23i2.2023.
Повний текст джерелаАнотація:
Intellectual capital is one of the knowledge assets owned by a company. This study aims to determine whether intellectual capital has a positive influence on the growth of companies with company performance as an intervening variable. This research takes a sample of companies engaged in hotels, restaurants, and tourism where the sector is one of the critical economic sectors in Indonesia. It is expected that intellectual capital will increase innovation so that it can attract consumers who ultimately improve performance. The data used in this study are financial data for 2009-2015 obtained from the financial statements of each company. The method used is a panel that is processed using e views 6.
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Adam Ferdiansyah, Moch, and Fahmi Achmad Faisal. "Faktor-Faktor Nilai Perusahaan: Kajian Berdasarkan Modal Intelektual, Pertumbuhan dan Kinerja Perusahaan." E-Jurnal Akuntansi 30, no. 4 (April 23, 2020): 911. http://dx.doi.org/10.24843/eja.2020.v30.i04.p09.
Повний текст джерелаАнотація:
This study aims to examine the effect of intellectual capital, growth and company performance on firm value with independent variables namely intellectual capital, company growth and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, this indicates that these two variables can be made by investors as a measure of investment in the company. Instead the growth variable of the company shows a non-significant negative effect on the value of the company, it can be interpreted that the growth of the company is not a consideration of investors to invest in the company.
Keywords: Company Performance; Intellectual Capital; Company Value; Company Growth.
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Heryana, Toni, Sugeng Wahyudi, and Wisnu Mawardi. "The Mediating Effect of Intellectual Capital Disclosure Between Firm Characteristics and Firm Value: Empirical Evidence From Indonesian Company With Non-recursive Model Analysis." International Journal of Financial Research 11, no. 2 (March 16, 2020): 14. http://dx.doi.org/10.5430/ijfr.v11n2p14.
Повний текст джерелаАнотація:
Based on the signaling theory, this study seeks to explain the interaction of corporate value and the disclosure of intellectual capital in a framework of analysis of recursive models. Testing the recursive model also involves firm size and company growth as a characteristic of the company to clarify the mediating role of intellectual capital in mediating both of the firm's values. We find a positive relationship between firm size and growth on intellectual capital disclosure. The greater the size and growth of the company, the more it encourages companies to disclose intellectual capital in the company's annual report. Also, we find a non-recursive model between intellectual capital disclosure and firm value. This shows that the broader the disclosure of IC information by the company, the better the investor's perception of the company is reflected in the value of the company. Meanwhile, at different times the current condition of the company's value will encourage companies to disclose more complete IC information.
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Rahayu, Sri Mangesti, and Wita Ramadhanti. "Corporate governance, intellectual capital, and performance of indonesian public company." Journal of Economics, Business & Accountancy Ventura 21, no. 3 (March 27, 2019): 323. http://dx.doi.org/10.14414/jebav.v21i3.1470.
Повний текст джерелаАнотація:
Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative research with archival data. The data is taken from Financial Reports and Annual Reports of Indonesia Public Company during 2011-2016. Corporate governance is measure using proportion of female director and public ownership. Intellectual capital indicators are CEE (Capital Employed Efficiency) and ICE (Intellectual Capital Efficiency). Companies’ performance construct are Tobin’s Q and Return on Assets (ROA) Data then analysed using Partial Least Square. The empirical results is as follows. First, Corporate Governance has positive effect on Intellectual Capital. Second, there is negative effect of Corporate Governance on Performance. Third, Intellectual capital has no effect on firm’s performance. Fourth, Intellectual capital has no mediating effect to the the relation between corporate governance and company’s performance. This results are prove that Agency Theory is the better than Resources Based Theory to explain the Indonesia public companies condition.
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Sitorus, Handayani, Idhar Yahya, and Sirojuzilam . "The Influence of Intellectual Capital, Company Size and Profitability on Disclosure of Intellectual Capital and the Effect on Market Capitalization in Manufacturing Companies." Volume 4 - 2019, Issue 9 - September 4, no. 9 (September 11, 2020): 27–34. http://dx.doi.org/10.38124/ijisrt20sep012.
Повний текст джерелаАнотація:
This study aims to examine intellectual capital, company size and profitability on intellectual capital disclosure and its effect on market capitalization in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were all manufacturing companies listed on the IDX in 2014-2018. Of the 146 listed companies, 73 sample companies were selected using a purposive sampling method. The data used in this research is secondary data. The hypothesis in this study uses the t-test and F test. The results of hypothesis testing show that intellectual capital has no significant effect on disclosure of intellectual capital, company size has a positive and significant effect on disclosure of intellectual capital, profitability does not have a significant effect on disclosure of intellectual capital, the capital. Intellectual property does not have a significant effect on market capitalization, company size has a positive and significant effect on market capitalization, profitability has a positive and significant effect on market capitalization, intellectual capital disclosure has a positive and significant effect on market capitalization, and intellectual capital disclosure cannot mediate the effect of intellectual capital, firm size and profitability on market capitalization.
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Wicaksono, Dimas. "ANALISIS PENGARUH UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI." Kinerja 3, no. 1 (March 4, 2021): 123–38. http://dx.doi.org/10.34005/kinerja.v3i1.1281.
Повний текст джерелаАнотація:
This study aims to examine the influence of the company and independent commissioners on intellectual capital disclosure with profitability as a moderating variable. The dependent variable in this study is disclosure of intellectual capital. While the independent variables in this study are company size and independent commissioners, while profitability is the moderating variable. The population in this study are companies listed on the Kompas 100 Index of the Indonesia Stock Exchange for the period 2015-2019. Methods of data collection in this study using content analysis methods from 22 sample companies. To analyze the relationship between the independent variable and the dependent variable with the panel data regression analysis method. The results of this study indicate that company size has a positive effect on intellectual capital disclosure. Independent commissioners have a positive effect on intellectual capital disclosure. Profitability of the effect of company size on intellectual capital disclosure. Profitability is not able to influence the effect of independent commissioners on intellectual capital disclosure.
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Chiucchi, Maria Serena, and John Dumay. "Unlocking intellectual capital." Journal of Intellectual Capital 16, no. 2 (April 13, 2015): 305–30. http://dx.doi.org/10.1108/jic-01-2015-0004.
Повний текст джерелаАнотація:
Purpose – The intellectual capital (IC) literature argues that introducing the IC concept into a company focusing on measuring can be detrimental and lead to IC “accountingisation”. Using Chaminade and Roberts’ (2003, p. 747) concept of IC accounting “lock-in”, the paper asks “is it possible for an organisation initially to implement and “lock-in” IC accounting practices and subsequently “un-lock” IC through a more strategic managerial approach?” The authors also investigate if and how, after IC has been “un-locked”, can a new IC “locking-in” process occur? The paper aims to discuss these issues. Design/methodology/approach – The authors present an interpretive case study of implementing a system for measuring and reporting IC in an Italian public sector utility company. The analysis uses Actor-Network Theory (ANT) to analyse data and discuss findings which is an appropriate theory for case studies using an interpretive approach. Findings – The findings are contrary to Chaminade and Roberts (2003, p. 733) because the authors challenge the notion “that a dominant accounting perspective can lead to an excessive focus on measurement issues and little attention to management processes”. The evidence from the case study shows how at times a dominant focus on accounting for IC is necessary, especially to allow newcomers to take stock, and make sense, of IC. The analogy is much like comparing accounting vs managing IC to the concept of the chicken and the egg: what comes first? Research limitations/implications – Because the study looks at IC over time, it allows the authors to develop different insights into IC “because IC is not an event, but a journey” (Dumay et al., 2015). Thus, the critique of Chaminade and Roberts (2003) and other IC research based on a short time period is that it does not allow researchers to fully follow the IC’s impact on an organisation. Additionally, the authors also highlight the role academic researchers can play in understanding how IC works inside organisations, especially when the authors examine how deeply (or not) a researcher intervenes in implementing solutions (see Dumay, 2010). Practical implications – The research exemplifies how IC can make a difference for public sector organisations because there is a need for studies such as the authors which exemplify how to introduce the IC concept into public sector organisations and at what point should the IC concept “enter” the organisation (see also Secundo et al., 2015). Doing so re-emphasises that IC is not an ostensive concept. Rather, “IC is part of a configuration of knowledge management and actively mobilised to condition effects” (Mouritsen, 2006) and to make a difference (Tull and Dumay, 2007). Originality/value – This paper is a must read for academics and practitioners seeking to understand how to introduce the IC concept into an organisation.
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Bolek, Monika, and Katerina Lyroudi. "Is There Any Relation between Intellectual Capital and the Capital Structure of a Company? The Case of Polish Listed Companies." e-Finanse 11, no. 4 (December 1, 2015): 23–33. http://dx.doi.org/10.1515/fiqf-2016-0126.
Повний текст джерелаАнотація:
Abstract This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) influences the capital structure of a company.
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Maharani, Nila Bilqis, and Faisal Faisal. "INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY." Jurnal Reviu Akuntansi dan Keuangan 9, no. 1 (April 26, 2019): 13. http://dx.doi.org/10.22219/jrak.v9i1.8220.
Повний текст джерелаАнотація:
This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statistics, Spearman’s correlation and non-parametric Kruskall-Wallisand Mann-Whitneytests were used to analyze the relationship between dependent (financial performance) and independent (intellectual capital) variables. Our findings show that intellectual capital provides a positive contribution effect on corporate financial performance. Consistent with resource- based theory, this finding suggests that intellectual capital is a strategic resource that can generate a value for company to gain a superior performance and competitive advantage.
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Indriany, Mia, Herman Wijaya, and Lulu Nailufaroh. "Pengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020)." Jurnal Inovasi dan Kreativitas (JIKa) 1, no. 2 (September 30, 2021): 86–95. http://dx.doi.org/10.30656/jika.v1i2.3848.
Повний текст джерелаАнотація:
Abstract:
Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value.
Purpose: To examine the effect of tax planning and intellectual capital on firm value.
Methodology: This study uses quantitative methods with secondary data types.
Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capital can explain the firm value as much as 37,8%.
Paper Type: Correlation Research.
Keywords: Tax Planning, Intellectual Capital, Firm Value
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Bogdanova, Marina V., and Alexander A. Parshintsev. "METHODS FOR MANAGING INTELLECTUAL CAPITAL IN HIGH-TECHNOLOGY DESIGN-ORIENTED COMPANIES." Scientific Review. Series 1. Economics and Law, no. 2 (2021): 67–76. http://dx.doi.org/10.26653/2076-4650-2021-2-06.
Повний текст джерелаАнотація:
The purpose of the study was to develop a methodology for managing intellectual capital in high-tech project-oriented companies of the Russian Federation. To achieve this goal, the domestic and foreign experience of intellectual capital management in high-tech project-oriented companies was analyzed, a conceptual model of intellectual capital management in the analyzed companies was developed. Based on the performed research, conclusions were drawn about the high productivity of introducing a specialized intellectual capital management unit into the company's activities, as well as about the high efficiency of agle management approaches from the point of view of organizing and managing project work in the context of intellectual capital. what is recommended for implementation from the position of achieving the most important goal of a high-tech project-oriented company — strengthening its competitiveness, including at the international level. Based on the performed research of the experience of other companies in intellectual capital management, the author's conceptual model of intellectual capital management in a high-tech project-oriented company was built, which is based on taking into account external and internal factors that form intellectual capital in a high-tech project-oriented company. The developed method of intellectual capital management in a high-tech project-oriented company is a multiphase dynamic structure with a detailed algorithm for its implementation.
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Adhama, Gabriella Jodie, and Imron Mawardi. "PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN RETURN SAHAM SYARIAH (STUDI KASUS JAKARTA ISLAMIC INDEX PERIODE 2013-2018)." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 7 (July 14, 2020): 1391. http://dx.doi.org/10.20473/vol7iss20207pp1391-1411.
Повний текст джерелаАнотація:
Intellectual capital is the creation of company value added represented by employees with all the potential and capabilites they have. This study aims to analyze the effect of Intellectual Capital, profitability as an intervening variable on Islamic stock returns on the Jakarta Islamic Index (JII). Sampling of 14 issuers was carried out using purposive sampling technique. The method used is path analysis with a maximum likelihood model. Intellectual capital has a positive effect on ROA, ROA has no significant effect on returns, Intellectual Capital has a significant positive effect on returns directly, Intellectual Capital indirectly has insignificant effect on returns for the 2013-2018 period. Based on these results, the issuer company can disclose reports related to intellectual capital from the company. Research on intellectual capital using intervening variables in Indonesia still tends to be limited, besides that the writer also uses path analysis with the maximum likelihood model. In this study robustness tests were also conducted to test the resilience of the variables used.Keywords: intellectual capital, ROA, return, JII, path analysis
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Roma Prima, Rangga Putra Ananto^2, and Muhammad Rafi. "Pengaruh Struktur Modal, Profitabilitas, Ukuran Perusahaan dan Modal Intelektual Terhadap Nilai Perusahaan Pada Indeks LQ 45 Periode 2010-2017." Akuntansi dan Manajemen 13, no. 2 (January 2, 2021): 93–111. http://dx.doi.org/10.30630/jam.v13i2.44.
Повний текст джерелаАнотація:
This study aims to examine the effect of capital structure, profitability, firm size and intellectual capital towards firm value. Capital structure is proxied by Debt to Equity Ratio (DER), profitability is proxied by Return On Assets (ROA), company size is proxied by Ln from total assets, intellectual capital is proxied by Value Added Intellectual Coefficient (VAIC) and company value is proxied by Price to Book Value (PBV). The data used in this study is secondary data obtained from the company's financial statements on the LQ 45 index listed on the Indonesia Stock Exchange for the period 2010-2017. The sampling technique was carried out using purposive sampling and obtained a sample of 15 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 20. The results showed that the capital structure had no effect on the value of the company, profitability had an effect on the value of the company, the size of the company did not affect the value of the company and intellectual capital did not affect the value of the company.
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Iswati, Sri. "MEMPREDIKSI KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN TERBUKA DI BURSA EFEK JAKARTA." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 2 (February 7, 2017): 159. http://dx.doi.org/10.24034/j25485024.y2007.v11.i2.2231.
Повний текст джерелаАнотація:
To overcome the competition, a company not only focuses on physical capitals, but also focuses on intellectual capitals. Company can achieve a competitive advantage and earn profit by owing intellectual capitals. Intellectual capitals rest on a potential link between intellectual capitals on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals.The purpose of this empirical study is to investigate the influence of intellectual on bank performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 issued by Jakarta Stock Exchange (JSE). This research uses quantitative analysis. The population of the research are banks listed in JSE. The hypothesis test uses regression analysis model with the degree of significance at 0.05. The main conclusion of this particular study is intellectual capitals have no influence on bank performance.
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Iswati, Sri. "MEMPREDIKSI KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN TERBUKA DI BURSA EFEK JAKARTA." EKUITAS (Jurnal Ekonomi dan Keuangan) 11, no. 2 (September 17, 2018): 159–74. http://dx.doi.org/10.24034/j25485024.y2007.v11.i2.313.
Повний текст джерелаАнотація:
To overcome the competition, a company not only focuses on physical capitals, but also focuses on intellectual capitals. Company can achieve a competitive advantage and earn profit by owing intellectual capitals. Intellectual capitals rest on a potential link between intellectual capitals on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals.The purpose of this empirical study is to investigate the influence of intellectual on bank performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 issued by Jakarta Stock Exchange (JSE). This research uses quantitative analysis. The population of the research are banks listed in JSE. The hypothesis test uses regression analysis model with the degree of significance at 0.05. The main conclusion of this particular study is intellectual capitals have no influence on bank performance.
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Iqbal, Achmad, Sutrisno T, and Roekhudin Roekhudin. "Corporate Social Responsibility and Financial Performance: Moderating Role of Intellectual Capital." International Journal of Social and Local Economic Governance 5, no. 1 (April 1, 2019): 1–11. http://dx.doi.org/10.21776/ub.ijleg.2019.005.01.1.
Повний текст джерелаАнотація:
This study aims to examine the impact of corporate social responsibility (CSR) on corporate performance in Indonesia and examine the role of intellectual capital as a moderating variable that can increase the influence of CSR on company performance. Hierarchical regression analysis is used to test the effect of CSR on performance and test intellectual capital as a moderating variable that can increase the influence of CSR on corporate performance. This study uses 147 samples of observation data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the year 2013-2015. The results showed that CSR has an effect on company performance as measured by Return on Asset (ROA). The higher CSR disclosures made by the company then can improve the company's performance (ROA). The results of this study also show that intellectual capital as a moderation variable is proven empirically able to increase the influence of CSR on company performance. These results indicate that the improvement of intellectual capital of the company including human capital, relational capital, and structural capital can increase the influence of CSR on company performance (ROA).
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Yulistiani, Nita. "PENGARUH MULTIPLE LARGE SHAREHOLDER STRUCTURE, LEVERAGE, DAN INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN JASA NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Ultimaccounting : Jurnal Ilmu Akuntansi 13, no. 1 (June 30, 2021): 1–16. http://dx.doi.org/10.31937/akuntansi.v13i1.1754.
Повний текст джерелаАнотація:
Abstract— This research is quantitative and examined the effect of multiple large shareholder structure, leverage, and intellectual capital on company performance using the ROE. The data is retrieved from financial statements of service companies, exclude the finance subsector, listed on the Indonesian Stock Exchange for the period 2014-2018. There are 36 companies and 171 data for the sample using the purposive sampling method. The method of analysis used is multiple linear regression. The result is that multiple large shareholder structure, leverage, and intellectual capital have significant effects simultaneously on non-finance company performance. Partially, multiple large shareholder structure, leverage, and intellectual capital have positive and significant effects on company performance. This research proves that company performance can be enhanced by maximizing multiple large shareholder structure roles as supervisors to decrease internal conflicts and represent the minority shareholders, keeping the leverage ratio to avoid default risk, and utilizing intellectual capital to advance the value-added of the company.
Keywords: Multiple Large Shareholder Structure; Leverage; Intellectual Capital; Company Performance
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Sugianto, Lewi, and Hendra Wijaya. "Analisis perbedaan kinerja perusahaan dan kinerja modal intelektual di Indonesia." Journal of Business and Banking 10, no. 2 (February 26, 2021): 233. http://dx.doi.org/10.14414/jbb.v10i2.2273.
Повний текст джерелаАнотація:
Business development is needed to increase its competitive advantage. In business development, the companies can do a business combination through mergers and acquisitions. Mergers and acquisitions are expected to improve intellectual capital performance. Apart from improving the performance of the company, it is also expected to increase their company performance. This study aims to examine and analyze difference in intellectual capital performance and company performance 1 year before and 1-4 years after mergers and acquisitions. The objects in this study are all companies listed on the Indonesia Stock Exchange and do mergers and acquisitions in 2011-2014. The data analysis technique used is the Wilcoxon test. The results of this study found that mergers and acquisitions made the performance of intellectual capital and company performance decline. This is because when a company merges and admits, the management who manages cannot directly use the intellectual capital they have, but must study it in order to be able to use it. Therefore, it takes time to be able to synergize it so that the performance of intellectual capital will be better. The deteriorating performance of intellectual capital shows the added value that can be created by the company to make profits worse, which will make the company's performance also decreased.
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Puspitarini, Prita Angelita, and Yunia Panjaitan. "Pengaruh Tata Kelola, Kinerja, dan Karakteristik Perusahaan terhadap Pengungkapan Modal Intelektual Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2012-2016." ULTIMA Accounting 10, no. 2 (January 29, 2019): 150–68. http://dx.doi.org/10.31937/akuntansi.v10i2.983.
Повний текст джерелаАнотація:
This study aims to analyze the influence of independent commissioner, profitability, leverage, company age, and company size to intellectual capital disclosure. The population in this research is property and real estate companies listed at Indonesia Stock Exchange (IDX) in 2012-2016. From 49 companies, there are 28 companies (140 observation data) which become the research sample. Data processing using Eviews 9. The result of the research shows that independent commissioner has significant effect on intellectual capital disclosure, profitability has no significant effect on intellectual capital disclosure, leverage has no significant effect on intellectual capital disclosure, firm age has significant effect on intellectual capital disclosure, and firm size has no significant effect on intellectual capital disclosure.Keywords- Independent Commissioner; Profitability; Leverage; Age Firm; Size Firm; Intellectual Capital Disclosure
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Umboh, Friscilla Fabiola, and Dian Masita Dewi. "Analysis of the Effect of Intellectual Capital on Financial Performance, Revenue Growth, and Value of Manufacturing Companies on the Indonesia Stock Exchange 2016-2019." Open Access Indonesia Journal of Social Sciences 5, no. 2 (February 15, 2022): 644–52. http://dx.doi.org/10.37275/oaijss.v5i2.111.
Повний текст джерелаАнотація:
The concept of intellectual capital has a goal that leads to the control and management of the company (Mouritsen et al., 2001) with the perspective of improving organizational performance, creating a competitive advantage of the company (Khalique et al., 2011) which can differentiate itself from competitors in today's modern economic era (Bhasin, 2008) which also leads to long-term profits (Jordão & de Almeida, 2017). The measurement of the impact of intellectual capital management that is most widely used is developed by (Pulic, 1998), VAICTM (Value Added Intellectual Coefficient) to measure the extent to which the company generates an added value based on the efficiency of intellectual capital that is supported and influenced by the relationship between value-added to physical capital, human capital and structural capital. This research is causal research that aims to analyze the causal relationship between the independent variable and the dependent variable. The independent variable in this study is intellectual capital as measured by the Value-Added Intellectual Coefficient (VAICTM) which is the sum of three influential resources, namely Value-Added Human Capital (VAHU), Value Added Capital Employee (VACA), and Structural Capital Value Added (STVA). The dependent variable in this study is the company's performance as measured by Return on Assets (ROA), company growth is measured by Growth Revenue, and company value is measured by Tobin's Q. Based on the results of the study, it can be concluded that intellectual capital has no significant positive effect on the company's financial performance. manufacturing on the Indonesia Stock Exchange in 2016-2019, because the manufacturing industry is included in the category of low-IC intensive industries (not dense intellectual capital) where operational activities are still dominated by the use of many fixed assets compared to intellectual capital and initial management of intellectual capital which is still considered as costs and have not shown results that affect the company's financial performance.
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Koernia, Mellany, and Ari Dewi Cahyati. "The Impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable." Journal of Auditing, Finance, and Forensic Accounting 10, no. 1 (April 3, 2022): 27–43. http://dx.doi.org/10.21107/jaffa.v10i1.13299.
Повний текст джерелаАнотація:
This research focuses to examine the impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable. This research method is descriptive method with a quantitative approach. The data used in this study is secondary data, namely the annual report obtained from www.IDX.co.id and the corporate governance perception index report obtained from The Indonesian Institute for Corporate Governance. The number of samples is 46 data with the technique of taking using the purposive sampling method. The findings of this study demonstrate that the Corporate Governance variable has no impact on Intellectual Capital Disclosure, Leverage and Profitability variables have a negative and significant impact on Intellectual Capital Disclosure, the company Size variable cannot moderate the relationship linking Corporate Governance and Intellectual Capital Disclosure, and the company Size variable can strengthen the relationship linking Leverage and Profitability on Intellectual Capital Disclosure. This study can be implemented by corporates to analyze the role of corporate governance, leverage, and profitability on intellectual capital disclosure with company size as a moderating variable and is expected to be a reference in policy making by corporates management to increase its intellectual capital.disclosure.
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Hamonangan, Rinto, and Carmel Meiden. "Relevansi Nilai dan Determinan Pengungkapan Modal Intelektual." Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 2, no. 1 (December 27, 2020): 89–108. http://dx.doi.org/10.28932/jafta.v2i1.2928.
Повний текст джерелаАнотація:
In recent decades users have emphasized that traditional financial reporting is beginning to lose the
relevance of the value of earnings and the book value of equity. To cover these weaknesses, investors began to look for other information to make investment decisions. Intellectual capital is included in the top ten in the information needed by information users. Intellectual capital is a potential source for modern companies to gain competitive advantages that are difficult for competitors to imitate and drive business development and success in the future. This study aims to examine the value relevance of disclosure of intellectual capital information on traditional industrial and non-traditional companies, and examine what factors influence companies to disclose intellectual capital.
Using the purposive judgment sampling method, the company sample consisted of 68 companies from various types of industries that were listed on the Indonesia Stock Exchange in 2014-2018. The results is disclosure of intellectual capital has value relevance in traditional companies, but in non-traditional companies there is not enough evidence found that disclosure of intellectual capital has value relevance. Company age, audit quality, market book ratio, company size, and type of industry have a strong influence on intellectual capital disclosure. Whereas leverage and profitability have no influence on intellectual capital disclosure.
Keywords : intellectual capital, intellectual capital disclosure, firm age, traditional industry, non- traditional industry
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Alifia, Desi, and Muhammad Khafid. "The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures." Jurnal Dinamika Akuntansi 10, no. 1 (March 28, 2018): 27–39. http://dx.doi.org/10.15294/jda.v10i1.12994.
Повний текст джерелаАнотація:
Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership, institutional ownership, government ownership, foreign ownership with the quality of audit committee as moderating variable on intellectual capital. The population of this study is financial companies listed in Indonesia Stock Exchange from 2013 until 2015. Samples are selected using purposive sampling method, and obtained 165 units as observations. Data was collected by documentation, and the analysis data is moderated regression analysis. The study found that managerial ownership has negative effect on intellectual capital disclosure. Government ownership and foreign ownership has positive effect on intellectual capital disclosure, and institutional ownership has not been proven to effect on intellectual capital disclosure. Then, the study also found that the quality of audit committee has significant effect as a moderating variable on the influence of institutional ownership, but it has not been proven to have a moderating effect on the influence of managerial ownership, government ownership and foreign ownership intellectual capital disclosure. The recommendation for further study is to use another technique such as questionnaires that is directly given to company for discovering the level of company’s intellectual capital disclosure. For the company, the limitation of managerial ownership can be used as a control to the company disclosure practice, and improve the role of audit committee to maximize disclosure practice in the company.
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Hermanto, Yustinus Budi, Lusy Lusy, and Maria Widyastuti. "How Financial Performance and State-Owned Enterprise (SOE) Values Are Affected by Good Corporate Governance and Intellectual Capital Perspectives." Economies 9, no. 4 (September 23, 2021): 134. http://dx.doi.org/10.3390/economies9040134.
Повний текст джерелаАнотація:
The implementation of good governance and attention to resources will affect company survival. The purpose of this study was to examine the effect of good corporate governance and intellectual capital on financial performance and company value through statistical and econometrical tests on SOEs in Indonesia. This is quantitative research with state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange. The total study population was 16 SOEs. This study used a saturated sample. Furthermore, the exogenous variables in this study were good corporate governance (GCG) and intellectual capital, whereas the endogenous variables were the company and financial performance. This study used the statistical analysis inferential because the variables used indicators and were formative. The results indicated that GCG and financial performance have positive effects on firm value, intellectual capital does not affect company value, and GCG and intellectual capital have positive effects on financial performance. The evaluation of indirect effects in this study showed that financial performance mediates the effect of intellectual capital and GCG on company value.
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Pratiwi, Intan, and Ani Wilujeng Suryani. "Discovering Intellectual Capital through Photos." ATESTASI : Jurnal Ilmiah Akuntansi 4, no. 2 (July 9, 2021): 204–16. http://dx.doi.org/10.33096/atestasi.v4i2.800.
Повний текст джерелаАнотація:
Intellectual Capital (IC) is an intangible asset that is important for a company to increase value. However, only a few reports IC because IC reporting is not mandatory, although this information is essential for stakeholders' decision making. This study aims to investigate the disclosure of IC through photos in annual reports and to analyze the purpose of using these photos. This research is different from prior studies by using data in the form of images depicting IC in annual reports. This mixed methods research used a visual content analysis approach within a frame of impression management theory to analyze the intent of using photos, followed by a statistical differential test. This study used 2360 photos contained in 38 annual reports of service companies. This study found a narcissistic leader tendency and the existence of the glass ceiling phenomenon. In addition, human capital was the most frequently disclosed IC component. The impression management carried out by the company was also found through the specific and non-specific photos displayed. This research is expected to be used as a reference for the development of future accounting research. In addition, this research is also expected to provide an understanding of the use of photos in representing reality in annual reports so that it could be helpful in stakeholders' decision-making.
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Demartini, Paola, and Paola Paoloni. "Implementing an intellectual capital framework in practice." Journal of Intellectual Capital 14, no. 1 (January 11, 2013): 69–83. http://dx.doi.org/10.1108/14691931311289020.
Повний текст джерелаАнотація:
PurposeThe purpose of this paper is to analyse the transition from measurement to management in relation to intellectual capital (IC). It aims to understand the relationships between measurement of IC and operational activities, strategies and context.Design/methodology/approachThis study takes an “action research” perspective to investigate the management of the analysed company in respect to IC.FindingsThe study concerns a company operating in the field of electronics and defence, which has developed a model of IC management. Every project set up by the company that impacts on IC is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities that create value.Originality/valueThis study does not aim to develop a framework for IC measurement but to highlight the process leading to implementing an IC framework in practice.
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Sudirman, ,., Masdar Mas'ud, Lukman Halik, and Zainuddin Rahman. "Influence of Intellectual Capital and Banking Risk through Corporate Perform in the Banking Industry in Indonesia Stock Exchange." IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) 10, no. 1 (January 29, 2018): 27. http://dx.doi.org/10.21013/jmss.v10.n1.p3.
Повний текст джерелаАнотація:
<p>This study aims to know and analyze and influence of intellectual capital on corporate performance, analyze the influence of intellectual capital through corporate perform to company value, analyze the influence of intellectual capital to company value, analyze the influence of banking risk through corporate, analyze the influence of banking risk through corporate performance to company value , analyze the influence of banking risk to company value, and analyze the influence of corporate performance value of company. This research is in the form of explanatory research by pooling the data used. This research was conducted on banking sector companies in Indonesia. Observations were made for four consecutive years such us: 2012-2016. Method of analysis of data used models of structural equation modeling (SEM). Result of this study shown: 1) Intellectual capital has a positive and significant effect to corporate performance, 2) Intellectual capital has no significant effect on firm value through corporate performance, 3) Intellectual capital has a positive and significant effect to company value, 4) Banking risk positive and significant impact on corporate performance 5), banking risk has a positive and significant impact on the corporate value through corporate performance, 6). Banking risk has a positive and significant impact on corporate value, 7) Corporate performance has a positive and significant impact on firm value.</p>
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Haifah, Haifah, Wiwik Fitria Ningsih, and Angga Ade Permana. "Pengaruh Ukuran PerusahaanTerhadap Kinerja Intelectual Capital dengan Stuktur Kepemilikan sebagai Variabel Moderating Di Bursa Efek Indonesia." RELASI : JURNAL EKONOMI 17, no. 1 (January 29, 2021): 138–64. http://dx.doi.org/10.31967/relasi.v17i1.415.
Повний текст джерелаАнотація:
This study aims to test empirically regarding the effect of company size on the intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. This study uses Classical Assumption Analysis, VA, VACA, VAHU and STVA to measure the Performance of Intellectual Capital also using Multiple Regression analysis, Determination Test , F test, t test also Moderated Regression Analysis (MRA) To test empirically the effect of institutional ownership structure on the relationship between company size and intellectual capital performance of banking companies listed on the Indonesia Stock Exchange. The population of this study is 43 listed banking companies. in the Indonesia Stock Exchange in 2014-2018 where the research sample was taken using the simple random sampling method of 11 samples. The results show that the size of the company does not have an influence on the intellectual capital performance of commercial bank companies listed on the Indonesian Stock Exchange for the period 2014-2018. And that the institutional ownership structure has no effect on the relationship between company size and the intellectual capital performance of commercial bank companies listed on the Indonesia Stock Exchange for the period 2014-2018.
Keywords: Company Size; Intellectual Capital Performance; Institutional Ownership Structure
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KAWISANA, Putu Gede Wisnu Permana, and L. G. P. Sri Eka JAYANTI. "Effect Of Employee Productivity Firm Size And Board Size On Intellectual Capital Performance With Profitability As Moderating Variable." International Journal of Environmental, Sustainability, and Social Science 2, no. 2 (March 22, 2022): 127–33. http://dx.doi.org/10.38142/ijesss.v2i2.83.
Повний текст джерелаАнотація:
Based on data from the Central Statistics Agency (BPS), the economy measured by gross domestic product at current prices reached Rp. 15,833.9 trillion and GDP per capita of $4174.9. Economic growth in the fourth quarter of 2019 reached 5.02%, down from 5.17% in 2018. This study aims to determine and analyze the effect of employee productivity, company size, board size on intellectual capital performance in companies incorporated in the LQ index. -45. The number of samples obtained in this company is as many as 97 with purposive samples as a method of determining the sample. In addition, the main purpose of this study is to find out and analyze whether profitability can moderate the effect of employee productivity on company size, board size on intellectual capital performance in companies that are included in the LQ-45 index. The research method in this study is a quantitative method by analyzing the annual financial statements of companies listed on the Indonesia Stock Exchange. The results of this study prove that the profitability variable is able to moderate the relationship between employee productivity, company size, and intellectual capital performance. Profitability, meanwhile, is unable to moderate the relationship between board size and intellectual capital performance.
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Jardon, Carlos M., and Xavier Martinez-Cobas. "Measuring intellectual capital with financial data." PLOS ONE 16, no. 5 (May 3, 2021): e0249989. http://dx.doi.org/10.1371/journal.pone.0249989.
Повний текст джерелаАнотація:
Intellectual capital is defined as the set of intangible assets that generate value for the company. Normally, the models that measure the intellectual capital make use of investments in intangible assets, as indicators of the generation of value by the company; or are based on a holistic measure, using another focus to validate. This research proposes a new method to measure intellectual capital, reconciling the use of financial measures for the management of intellectual capital and its antecedents in triangulated indices; it also determines relationship path coefficients, between constructs developed from a general conceptual model, based on the academic and professional literature. The proposed method combines component indicators with holistic indicators using a structural equation model, allowing differentiating the components of intellectual capital from the stock of intellectual capital. The method is applied to more than 1,600 European companies from 2004 to 2015 to assess its validity, presenting the monetary value of intellectual capital in these companies. The results allow a comparison of the situation of intellectual capital in companies in different countries and industries, opening an opportunity to disclosure intellectual capital.
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Nafiroh, Susi, and Joicenda Nahumury. "The influence of intellectual capital on company value with financial performance as an intervening variable in financing institutions in Indonesia." Indonesian Accounting Review 6, no. 2 (December 5, 2017): 159. http://dx.doi.org/10.14414/tiar.v6i2.604.
Повний текст джерелаАнотація:
The objective of this study is to examine the influence of intellectual capital on compa-ny value with financial performance as an intervening variable in financing institu-tions listed on the Indonesian Stock Exchange (IDX) 2010 - 2014. This research uses Value Added Intellectual Coefficient (VAICTM) model that consists of three compo-nents: Value Added Capital Employed (VACA), Value Added Human Capital (VA-HU), and Value Added Structural Capital (STVA). Company value is measured using Tobin’s Q, financial performance is measured using Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS). The data consisted of 67 samples. Sampling is conducted using census method. Data analysis technique used in this study is Partial Least Square (PLS). The results show that: (1) intellectual capital has an influence on company value (2) financial performance mediates the relationship between intellectual capital and company value. The important thing in this study is that intellectual capital can be used for adding the firm value.
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Herli, Mohammad, and Hafidhah Hafidhah. "PENGARUH MODAL INTELEKTUAL TERDAHAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI." PERFORMANCE: Jurnal Bisnis & Akuntansi 7, no. 1 (April 2, 2018): 125–35. http://dx.doi.org/10.24929/feb.v7i1.405.
Повний текст джерелаАнотація:
This research is expected to be a reference for readers, especially corporate managementto pay attention to intellectual capital in encouraging the increase of company value. Thesample of this study consists of companies incorporated in LQ 45, the data collected andthen analyzed using regression and then the researchers do intrepretasi on the resultingoutput. The results showed that, intellectual capital affect the value of the company, thisis evidenced by the resulting significant value of 0.000 smaller than alpha 0.05. Theinfluence of intellectual capital in lifting company value indicates that companymanagement should pay attention to the management of intellectual capital within thecompany. Meanwhile, profitability variable which is the moderation variable in thisresearch also proves that the variable is able to moderate the relationship betweenintellectual capital and firm value.
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Sofie, Sofie, Ari Prihartini, and Rinda Liana. "Intellectual Capital Terhadap Nilai Pasar Dan Kinerja Keuangan Perusahaan Dengan Value Added Intellectual Capital (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2008-2011)." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 7, no. 2 (May 7, 2019): 43. http://dx.doi.org/10.25105/jipak.v7i2.4499.
Повний текст джерелаАнотація:
<p class="Style1"><em>This study aims to ident6 and analyze the effect of intellectual capital as one of the company's intangible assets to market value and financial performance<sup>.</sup>of the company-manufacturing companies using the Value Added Intellectual Capital (VAIC <sup>m</sup>). The analysis method used is multiple panels because the structure of the data used in this research is the data panel. The results of the hypothesis theory shows that the intellectual capital has significant effect on the market value and performance of the company. The three components of intellectual capital, as the physical capital efficiency, human capital and structural capital efficiency, have a positive effect on firm value and performance of companies that dproksi by ROA, ATO, ROE and OI / S. So do the results of statistical tests, except for the efficiency of the human capital and structural capital efficiency ROE against Of / S. The results show that intellectual capital is a factor that is very important and significant effect on the quality of the company which in turn directly affects firm value andfinancial performance of the company.</em></p>
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Chen, Ming. "The Role Of Foreign Ownership In Moderating The Effect Of Company Size On Intellectual Capital Disclosure." Jurnal Akuntansi 23, no. 1 (July 2, 2019): 113. http://dx.doi.org/10.24912/ja.v23i1.469.
Повний текст джерелаАнотація:
The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ownership divided by the total number of shareholders in the company. The size of the company is proxied by Market Capitalization. Moreover, the disclosure of intellectual capital is measured by the ICD (Intellectual Capital Disclosure) Index which amounts to 25 items. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. This study uses the MRA model and uses SPSS as a testing tool. The result of this study is the foreign ownership is able to moderate the relationship between company size and disclosure of intellectual capital.
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Wany, Eva. "Pengaruh Intellectual Capital Terhadap Produktivitas, Profitabilitas, Nilai Pasar Pada Perusahaan Manufaktur Di Bursa Efek Indonesia." AKRUAL: Jurnal Akuntansi 2, no. 1 (October 7, 2010): 20. http://dx.doi.org/10.26740/jaj.v2n1.p20-42.
Повний текст джерелаАнотація:
AbstractThe research to testing and analysis the influence of intellectual capital to productivity, profitability, market value, to testing and analysis the influence of intellectual capital to market value with productivity as intervening variable, to testing and analysis the influence of intellectual capital to market value with profitability as intervening variable of manufacture company listed in Indonesia Stock Exchange. The sample of this study consists of 48 financial company listed in Indonesia Stock Exchange in period 2005-2007. The research data is analysis by using descriptive technique and tested by using using multiple regression analysis. Result of test of simple linier regression model proves that intellectual capital influence does not productivity, intellectual capital influence to profitability, intellectual capital influence to market value, intellectual capital influence to market value with productivity as intervening variable but direct influence productivity don't overweening influence to market value, intellectual capital influence to market value with profitability as intervening variable and direct influence profitability to market value statistically proven signifikan.
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Sriwahyuni, Diana, Sigit Hermawan, and Nur Ravita Hanun. "INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN FARMASI DI INDONESIA." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 1 (February 13, 2019): 31–38. http://dx.doi.org/10.32492/eba.v5i1.709.
Повний текст джерелаАнотація:
This study aims to analyze the effects of Intellectual Capital to Financial Performances of Pharmaceutical Company. Independent variable in this study is Intellectual Capital . Intellectual Capital which consist of Human Capital (HC), Structural Capital (SC), and the Capital Employed which uses a method Value Added Intellectual Coefficients (VAICTM.). Financial Company’s Performance is proxied by Return On Assest (ROA) and Net Profit Margin (NPM).
This research samples are pharmaceutical company in the Indonesia Stock Exchange in 2011- 2015. Samples were collected by purposive sampling method and resulted in 7 firms as the samples. This study used simple linear regression to analyze data. The results of this study indicate that intellectual capital (IC) has effect on variable financial performance Return On Assets (ROA) and intellectual capital (IC) has effect on variable financial performance Net Profit Margin (NPM).
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SUGANDI, HERRI, and IRWANTO HANDOJO. "THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE." Jurnal Bisnis dan Akuntansi 20, no. 2 (July 5, 2019): 93–100. http://dx.doi.org/10.34208/jba.v20i2.413.
Повний текст джерелаАнотація:
The objective of this research is to obtain empirical evidence about the influence of company size, corporate governance, leverage, profitability, industry, listing age, type of auditor, and intellectual capital level as independent variables on intellectual capital disclosure as dependent variable in non-financial companies listed in Indonesian Stock Exchange. The population in this research is all listed non-financial companies in Indonesia Stock Exchange during 2013 to 2015. Sample is obtained through purposive sampling method, in which 185 listed nonfinancial companies in Indonesia Stock Exchange meet the sampling criteria resulting 555 data available are taken as sample. Multiple linear regression is used as the data analysis method in this research. The result of this research shows that three variables – company size, type of auditor, and industry statistically have influence on intellectual capital disclosure, while corporate governance, leverage, profitability, listing age, and level of intellectual capital statistically do not have influence on intellectual capital disclosure of listed non-financial companies in Indonesia.
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Lestari, Henny Setyo. "PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN ASURANSI DI INDONESIA." Jurnal Manajemen 21, no. 3 (November 6, 2017): 491. http://dx.doi.org/10.24912/jm.v21i3.264.
Повний текст джерелаАнотація:
The purpose of this paper is to analyze the role of intellectual capital (IC) and its relationship with financial performance of Indonesian Insurance during the period 2003-2012. In total, 11 insurance companies were selected as the sample. Regression model (partial least squares) has been applied to examine the relationship between IC and companies return on assets ratio (ROA). The results of the research revealed that Value added capital coefficient (VACA) have a significantly negative effect and value added human capital (VAHU) has a positive significant effect on the performance of the company (ROA), while the value added of structural capital (SCVA), firm size and financial leverage does not have a significant effect on company performance (ROA). Value added human capital (VAHU) and financial leverage has a positive significant effect on the performance of the company (ROE), while the Value Added Capital Coefficient (VACA), Value Added Structural Capital (SCVA) and firm size has no significant effect on company performance (ROE).
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Asmapane, Set, Annisa Abubakar Lahjie, Muhammad Ikbal, Zulfie Nur Risqi, and Hartojo Fellisia Ersa. "Pengaruh Intellectual Capital terhadap Kinerja Keuangan dengan Good Corpoprate Governance sebagai Variabel Mediasi." RELASI : JURNAL EKONOMI 17, no. 2 (July 28, 2021): 353–72. http://dx.doi.org/10.31967/relasi.v17i2.491.
Повний текст джерелаАнотація:
The emergence of a "new economy", which is principally driven by developments in information technology and science, has also sparked a growing interest in intellectual capital. One area that has attracted the attention of both academics and practitioners is the use of IC as an instrument to determine company value. management and reporting systems that have been established so far have continually lost their relevance because they are unable to provide essential information for executives to manage knowledge-based processes. Reporting on intellectual capital owned will be an added value for a company. So that reporting on intellectual capital will have an impact on improving financial performance. The implementation of Good Corporate Governance (GCG) is one of the governance systems considered to be able to provide changes for the company, so that the implementation of GCG is expected to have an impact on the wider disclosure of intellectual capital owned by a company and will have an impact on the better company performance. This research was conducted using a sample of manufacturing companies listed on the Jakarta Stock Exchange with a three-year research period, 2017 to 2019, with a sample size of 65 manufacturing companies and in analyzing the existing data, the SmartPLS tool was used. The results showed that the Intellectual Capital variable had a positive and significant influence on the company's financial performance variable, and the Good Corporate Governance variable did not have the effect to mediate the relationship between the Intellectual Capital variable and the Financial Performance variable.
Keywords: Financial Performance, Intellectual Capital, Gcg