Pangestu, Angela Desiyanti and Edie Wijaya, Riesanti (2014) Pengaruh Intellectual Capital Terhadap Market Value dan Kinerja Keuangan. Journal of Accounting and Investment, 15 (2). pp. 90-100. ISSN P-2622-3899, E-2622-6413
Preview |
PDF
Pangestu, A. D., & Wijaya, R. E. (2016). Pengaruh Intellectual Capital Terhadap Market Value dan Kinerja Keuangan. Journal of Accounting and Investment, 15(2), 90-100..pdf Download (261kB) | Preview |
Abstract
The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intellectual capital as levers of company success. However, the various studies produce inconsistent results one another. These studies take an Indonesia stock exchange setting with the market value and the financial performance as a measure of the success of the company. The result of this research shows that the disparity between human capital and structural capital in creating value added for the company.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Modal Intelektual; Teori Berbasis Sumberdaya; Nilai Pasar; Kinerja keuangan |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | RIESANTI EDIE WIJAYA, S.E., M.Si., Ak. 200026 - 3196 |
| Date Deposited: | 05 Mar 2019 07:23 |
| Last Modified: | 24 Mar 2021 16:01 |
| URI: | http://repository.ubaya.ac.id/id/eprint/34417 |
Actions (login required)
 |
View Item |
