Revisiting the Role of Intellectual Capital on Firms’ Performance: Indonesian Evidence

Nancy, Felicia and Sulistiawan, Dedhy and Rudiawarni, Felizia Arni (2020) Revisiting the Role of Intellectual Capital on Firms’ Performance: Indonesian Evidence. In: 17th International Symposium on Management (INSYMA 2020), February 19-21, 2020, Ba Ria Vung Tau University.

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Abstract

The purpose of this study is to revisit the effect of intellectual capital on firms’ performance. This study develops previous researches by measuring firm performance from various dimensions. Further analysis is performed by dividing the sample based on firm size. Using Indonesian data, the results provide evidence that intellectual capital has a positive effect on firm performance. Human capital efficiencies as an element of intellectual capital, also positively affect current and future performance. The authors also find that smaller firms receive more benefits than bigger ones in improving performance by investing more in intellectual capital. Our study contributes to the study of intellectual capital, especially in emerging markets.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Intellectual capital, firms’ performance, human capital efficiencies
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Dedhy Sulistyawan 31116
Date Deposited:	27 Feb 2020 06:46
Last Modified:	11 Feb 2022 03:07
URI:	http://repository.ubaya.ac.id/id/eprint/37487

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