The impact of intellectual capital on the financial performance of listed Nigerian food products companies

Kurfi, Shafiâ€TMu Abubakar; Udin, Noraza Mat; Bahamman, Saleh Muhammad

doi:10.5897/jat2017.0246

Cited by 9 publications

(8 citation statements)

References 38 publications

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“…This indicates that Nigerian consumer goods companies' financial performance is anticipated to improve when intellectual capital increases through improvements in human capital, structural capital, and relational capital. This supports the research by Shafiu, Noraza, and Saleh (2017), who found that structural capital significantly and positively affects returns on assets. To put it another way, adding structural capital enhances financial performance, which is attained by giving employees the best technology for the job and sound business plans.…”

Section: Discussion Of Findingssupporting

confidence: 91%

Intellectual Capital and Financial Performance of Selected Consumer Goods Manufacturing Firms in Nigeria

Awotomilusi¹,

Solomon²,

Donatus³

et al. 2022

IJEBMR

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The study looked at how Nigerian consumer goods manufacturing companies' performance was impacted by their intellectual capital (IC). Purposive sampling was employed to obtain a sample size of 17 companies. The financial statements of selected companies that manufacture consumer items were evaluated for a period of nine years, from 2013 to 2021. To analyze the data, multiple regression was utilized. According to the results, human capital, structural capital, and relational capital all significantly and positively affect the financial performance of Nigerian consumer goods manufacturing companies. Therefore, it is recommended that to improve financial performance, both private and public businesses should invest in intellectual capital. Also, manufacturing companies in Nigeria should invest more in human capital development in the areas of education, training, and health in order to enhance the intellectual capacity of the labour force, which in turn will impact favourably on firms' performance.

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Section: Discussion Of Findingssupporting

confidence: 91%

Intellectual Capital and Financial Performance of Selected Consumer Goods Manufacturing Firms in Nigeria

Awotomilusi¹,

Solomon²,

Donatus³

et al. 2022

IJEBMR

View full text Add to dashboard Cite

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“…The study also found that STVA had a positive and significant effect on ROA. The results of this study support stakeholder theory and resource theory, and are in line with Fathi et al (2013), Arslan and Zaman (2015), Kurfi et al (2017), Chowdhury et al (2018) which found that structural capital value added has a positive and significant effect on the company's financial performance. According to stakeholder theory, value creation from company activities will improve company performance.…”

Section: E Discussionsupporting

confidence: 87%

Intellectual Capital and Company Size of state-owned company (BUMN) and Its Impact on Company Performance

Suratno,

Roosna

2023

AIJBS

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Purpose – Penelitian ini bertujuan untuk menemukan bukti empiris kondisi intellectual capital serta ukuran perusahaan BUMN Tbk Sub Sektor Industri Konstruksi Bangunan dan Pengaruhnya Terhadap Kinerja Perusahaan. Methodology/approach – Penelitian ini adalah penelitian kausalitas yang bertujuan untuk menguji hipotesis tentang pengaruh beberapa variable independent terhadap variable dependent dengan pendekatan kuantitatif. Populasi yang digunakan adalah perusahaan BUMN sub sektor konstruksi bangunan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2021. Seluruh populasi menjadi sample dalam penelitian ini. Data yang diambil berupa laporan keuangan tahunan yang telah dipublikasikan pada periode tahun 2017 hingga 2021. Findings – Secara umum keempat BUMN Tbk Sub Sektor Industri Konstruksi Bangunan mengalami penurunan kinerja profiabilitas. Pada tahun 2020-2021 PT Waskita Karya (Persero) Tbk. telah membukukan kerugian. PT Wijaya Karya (Persero) Tbk. mencatatkan pencapaian Return on Asset (ROA) tertinggi pada peride 2017-2021. Keberadaan intellectual capital pada keseluruhan komponen yaitu value added capital employed (VACA), value added human capital (VAHU) dan structural capital value added (STVA), memberikan pengaruh yang positif dan signifikan terhadap ROA. Sedangkan ukuran perusahaan (SIZE) berpengaruh negatif dan signifikan terhadap ROA. VACA memiliki pengaruh terbesar kinerja BUMN Tbk Sub Sektor Industri Konstruksi Bangunan dibandingkan dengan variable lainnya. Novelty/value – Kajian empiris intellectual capital dan ukuran perusahaan pada sector perbankan sudah banyak dilakukan, namun penelitian ini berfokus pada perusahaan sub sektor industri konstruksi bangunan karena relatif sedikitnya penelitian pada sector tersebut. Obyek penelitian yang membatasi pada BUMN Tbk sub sector industry konstruksi bangunan, menjadi pembeda dari penelitian sebelumnya. Keywords: Intellectual capital, firm size, kinerja perusahaan, BUMN Tbk

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“…It was arrived after carrying out the Hausman specification test which favors fixed effect (P-Value 0.0008). The regression result shows that intellectual capital measures using VAIC have a negative and significant influence on financial performance, this is consistent with the findings of (Nuryaman, 2015) and (Shafi'u et al, 2018) but contrary to the findings of (Ozkan et al, 2017). furthermore, the interaction effect was found to be positive and significant on the relationship between intellectual capital and financial performance of listed conglomerate firms in Nigeria.…”

Section: Resultssupporting

confidence: 79%

The Moderating Effect of Institutional Ownership on Intellectual Capital and Financial Performance of Listed Conglomerates

Kibiya

Aminu

Abubakar

2019

SJOM

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Purpose - The study aims to examine the moderating effect of institution on the relationship between intellectual capital on the financial performance of conglomerates in Nigeria Design/Methodology - correlational research design which is based on historical data extracted from annual report and accounts of the sample firm on NSE. Firms were chosen based on censor sampling method. Eleven years of financial data were used. Multiple regression analysis was employed to analyze the data extracted. Findings - The results from pooled ordinary least square regression (OLS) and Fixed effect revealed that intellectual capital indexed by a value-added intellectual coefficient (VAIC) has a positive and significant impact on financial performance indexed by return on asset (ROA) of listed conglomerate firms in Nigeria. Furthermore, the interaction effect of institutional ownership was found to be positive and significant Practical Implications - The study recommends that institutional shareholders should invest more in shares of listed conglomerate firms in Nigeria and that management should recognize the effort and understand the importance of intellectual capital toward improving firm performance.

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The impact of intellectual capital on the financial performance of listed Nigerian food products companies

Cited by 9 publications

References 38 publications

Intellectual Capital and Financial Performance of Selected Consumer Goods Manufacturing Firms in Nigeria

Intellectual Capital and Financial Performance of Selected Consumer Goods Manufacturing Firms in Nigeria

Intellectual Capital and Company Size of state-owned company (BUMN) and Its Impact on Company Performance

The Moderating Effect of Institutional Ownership on Intellectual Capital and Financial Performance of Listed Conglomerates

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