Effect of Intellectual Capital on Company Performance and Company Value Before and During Covid-19 Pandemic

Fitriaty, Fitriaty; Saputra, Muhammad Haris; Elliyana, Dessy

doi:10.22437/jbsmr.v5i2.18555

Cited by 2 publications

(4 citation statements)

References 9 publications

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“…A culture that promotes innovation, creativity, and knowledge sharing is crucial, as is investing in the latest technology and infrastructure. Collecting and analyzing data can improve decision-making, identify new opportunities, and create new products and services, contributing to the growth of intellectual capital [3] .…”

Section: Resultsmentioning

confidence: 99%

“…The study of Ahmed, et al [2] considered the impact of intellectual capital on the efficiency and value of companies through investing in specific components of intellectual capital and proved the importance of developing an intellectual capital management system. Fitriaty, et al [3] identified intellectual capital as the key to efficient use of resources and a prerequisite for encouraging companies to create additional value.…”

Section: Introductionmentioning

confidence: 99%

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Conceptual Determinants of Development of Intellectual Capital of Construction Enterprises

KONDRATIUK,

HAMAN

2023

系统科学与信息学报(英文)

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The presence and effective implementation of the intellectual potential of construction enterprises is important for creating unique competitive advantages as a response to challenges caused by globalization, the era of the knowledge economy, as well as the development of communication and information technologies. The purpose of the study is to provide a comprehensive understanding of the factors that contribute to the development of intellectual capital in construction enterprises; development of an algorithm for thorough response by the enterprise to the action of determinants. The following methods were used: Analysis and synthesis, induction and deduction when studying the variety of determinants of the development of intellectual capital; grouping in the process of classifying determinants; statistical methods in the process of researching the reporting of construction enterprises; systematic approach in the process of forming an algorithm of actions aimed at ensuring effective management of the intellectual capital of construction enterprises; abstraction to generalize research results and outline significant trends in changing indicators that reflect the development of individual components of intellectual capital. In the paper, the determinants of the development of intellectual capital are grouped according to the classification features important for Ukrainian construction enterprises. The indicators, the monitoring of which is necessary in the process of implementing a conscious response to the action of the determinants of the development of the intellectual capital of construction enterprises, are studied on the example of Ukrainian construction enterprises.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Conceptual Determinants of Development of Intellectual Capital of Construction Enterprises

KONDRATIUK,

HAMAN

2023

系统科学与信息学报(英文)

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“…The higher the quality of financial reporting, the more company information is reflected in financial reports (Sitorus & Murwaningsari, 2019). According to Patricia & Rusmanto, (2022), in Gul et al (2002 conservatism is a careful reaction in the face of uncertainty, where in the face of uncertainty companies consider the inherent risks in the business environment, this is confirmed by Handojo (2012) who states that conservatism causes the reported data to not be interpreted correctly, because what is reported in the financial statements is about figures that range for favorable matters but relatively high numbers for detrimental matters. Brigham and Houston, (2010: 108) state that free cash flow means cash flow that is actually available to be paid to all investors after the company has placed all of its investments in fixed assets, new products, and working capital needed to maintain operations.…”

Section: Introductionmentioning

confidence: 99%

“…International Journal of Economics https://journal.sinergi.or.id/ Firm Value is influenced by several factors(Puspitasari et al, 2023) among others is conservatism accounting Patricia & Rusmanto, (2022). explains accounting conservatism is principle caution in recording and presentation report finance , that is , in order for the company No quick confess assets and profits , however quick Possible confess possible losses and debts will happened .…”

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confidence: 99%

The Effect of Accounting Conservatism, Free Cash Flow and Financial Distress on Company Value

Delima,

Linawati

2023

Economics

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This research aims to investigate the relationship accounting conservatism , free cash flow, and financial distress on company value. Retrieval method sample in this study uses purposive sampling method, so obtained sample study as many as 21 Consumer Non Cyclicals companies listed on the Indonesia Stock Exchange in 2017-2021. Data analysis was performed with panel data regression with use eviews 10. The findings reveal that in simultaneously test accounting conservatism, free cash flow, and financial distress have an effect to company value. However, Partial Accounting Conservatism and Free Cash Flow do not influential to value of company, while financial distress has an effect to value of companies in consumer non-cyclicals companies.

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Effect of Intellectual Capital on Company Performance and Company Value Before and During Covid-19 Pandemic

Cited by 2 publications

References 9 publications

Conceptual Determinants of Development of Intellectual Capital of Construction Enterprises

Conceptual Determinants of Development of Intellectual Capital of Construction Enterprises

The Effect of Accounting Conservatism, Free Cash Flow and Financial Distress on Company Value

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