Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient

Diyanty, Vera; Restuti, Mitha Dwi; Diyanti, Vera; Shauki, Elvia R.

doi:10.2991/apbec-18.2019.16

Cited by 7 publications

(11 citation statements)

References 16 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Thus, the existence of intellectual capital increases the value of the company. In the same way, this present research also has relevance to 2 prior studies, in terms of intellectual capital performance proxy (Diyanty et al, 2019;Ulum, 2017). Both of these results prove the measurement of intellectual capital performance by using MVAIC as a result of the modification of the VAIC TM formula has a significant positive effect on improving financial performance.…”

Section: Building Human Capital To Strengthen Intellectual Capitalsupporting

confidence: 66%

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)

Fanni

Fuad

2020

JAA

View full text Add to dashboard Cite

This research aims to examine the influence of intellectual capital performance on firm value and the moderating influence of earnings management on the relationship of intellectual capital with firm value in financial service companies listed on the Indonesia Stock Exchange during 2015 – 2018. Based on the population of 90 companies per year, a test of 69 sample companies that met the criteria of purposive sampling was conducted. The panel data regression technique is used to analyze the data. The findings show that intellectual capital provides a significant positive influence on firm value. Most notable contributions came from human capital and relational capital components, but not the structural capital component. This condition is considered good, although not ideal yet. Other findings reveal that earnings management did not moderate the relationship of intellectual capital with firm value.

show abstract

Section: Building Human Capital To Strengthen Intellectual Capitalsupporting

confidence: 66%

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)

Fanni

Fuad

2020

JAA

View full text Add to dashboard Cite

show abstract

“…Which may affect sustainability and contribute to achieving firms' goals besides superior competitive advantage [55]. If insurance companies want to stay ahead of the market, they must make sure that their human capital is more knowledgeable about their core and emerging business concerns [60].…”

Section: Plos Onementioning

confidence: 99%

Does intellectual capital efficiency measured by modified value-added intellectual coefficient affect the financial performance of insurance companies in Ethiopia?

Ayinaddis,

Tegegne,

Belay

2024

PLoS ONE

View full text Add to dashboard Cite

Insurance company managers and shareholders should be conscious of the effect of intellectual capital efficiency and its components on financial performance. The purpose of this study is to examine the role of intellectual capital efficiency and its components on the financial performance of insurance companies. To achieve study objectives Modified value-added intellectual coefficient is adopted to measure the effect of intellectual capital efficiency. The study adopted an explanatory research design with an arrangement of secondary data analysis via document analysis, quantitative approach, and deductive method of inquiry. Panel data was used with a sample of 14 insurance companies from 2012–2022. Descriptive and regression analyses were performed to analyze the data using STATA version 15.0. Econometric model estimation procedures and multiple regression assumptions were tested accordingly. The random effect regression result revealed that the value-added intellectual capital and its component human capital and capital employed efficiency have a positive significance association with financial performance. Whereas, relational capital efficiency and structural capital efficiency do not have a significant contribution to the financial performance of insurance sectors in Ethiopia. The findings of this study contribute to the theoretical and practical understanding of the relationship between intellectual capital efficiency and financial performance in the context of insurance companies in Ethiopia.

show abstract

“…Relational capital bisa terlihat dari nama perusahaan, loyalitas pelanggan, kolaborasi bisnis, brand ataupun lainnya. IC menjadi hal yang penting di dalam perusahaan, namun IC tidak mudah untuk diidentifikasi, diakui dan dilaporkan dalam laporan keuangan karena banyaknya perbedaan standar yang berlaku (Restuti et al, 2019).…”

Section: Intellectual Capitalunclassified

Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business

Josephine,

Santo,

Chantika

2023

AKURASI

View full text Add to dashboard Cite

The purpose of this study is to conduct an influence test and provide empirical evidence of the influence of independent variables, namely Intellectual Capital on dependent influences, namely Financial Performance which is assessed using ROA (Y1) and ROE (Y2) on non-family business companies. This study then applies multiple regression analysis which includes classical assumption tests, hypothesis tests and descriptive statistical tests. Data testing is assisted by using the SPSS program. The total number of companies consistently recorded in Kompas100 during 2018 – 2021 is 141 companies, but the number of samples that comply with purposive sampling provisions is 45 companies. Thus, the observation data used amounted to 158 research data. The results prove that IC has a positive influence on ROE and ROA. While firm's size has a significant negative effect on ROE and ROA. Public interest statements This research can be used as input in the assessment carried out by company management and the general public to measure the company's financial performance. The factors in this assessment can be seen through the development of intellectual capital by companies that do not only focus on tangible assets, but also manage their intangible assets.

show abstract

Intellectual Capital and Firm Performance: Applying a Modified Value-Added Coefficient

Cited by 7 publications

References 16 publications

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)

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)

Does intellectual capital efficiency measured by modified value-added intellectual coefficient affect the financial performance of insurance companies in Ethiopia?

Pengaruh intellectual capital terhadap financial performance pada perusahaan non-family business

Contact Info

Product

Resources

About