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Journal articles on the topic 'Intellectual capital of company'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Wulandari, Afiani, and Dinalestari Purbawati. "The Influence of Intellectual Capital on Firm Value through Financial Performance as an Intervening Variable (Study on Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange Periode 2016 - 2019)." Jurnal Ilmu Administrasi Bisnis 10, no. 1 (2021): 793–802. http://dx.doi.org/10.14710/jiab.2021.29801.

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The formation of a company is due to the objectives to be achieved, one of which is maximizing company value. Firm value is a reflection of the company's performance which is formed by supply and demand in the capital market which can be influenced by several factors, including intellectual capital and financial performance. This study aims to examine the effect of intellectual capital on firm value through financial performance as an intervening variable in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2019. The data used is secondary data de

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Sutanto, Natalia, and I. Gede Siswantaya. "PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." MODUS 26, no. 1 (2016): 1. http://dx.doi.org/10.24002/modus.v26i1.574.

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The purpose of this study is to test empirically the relationship between intellectual capital and frm performance. Intellectual capital is measured using the method Pulic namely value added intellectual coefcient (value added intellectual coefcient-VAICTM) as a measure of the efciency of venture capital and intellectual capital. The companyâ€™s performance is measured using four indicators, namely ROA, ATO, ROE, and MB. Te sample used by 27 companies listed banking sector in Indonesia Stock Exchange f rom 2007 until 2012. Data analysis too lused to test the hypothesis is Partial least square

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Aleshkina, O. V., and F. F. Galimova. "INTELLECTUAL CAPITAL OF THE COMPANY." Vector Economy, no. 1 (2021): 47. http://dx.doi.org/10.51691/2500-3666_2021_1_1.

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Berzkalne, Irina, and Elvira Zelgalve. "Intellectual Capital and Company Value." Procedia - Social and Behavioral Sciences 110 (January 2014): 887–96. http://dx.doi.org/10.1016/j.sbspro.2013.12.934.

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Stankevičienė, Asta, and Ausra Liucvaitiene. "Aspects of Intellectual Capital Evaluation." Business: Theory and Practice 13, no. (1) (2012): 79–93. https://doi.org/10.3846/btp.2012.09.

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This article analyses possible aspects of intellectual capital evaluation in Lithuanian companies. The first part of the article presents interpretation of the definition of an intellectual capital. The latter concept is analysed according to its description basis and possible control methods.Also, it presents the structure of intellectual capital disclosing the main aspects of intellectual capital evaluation. In the second part notably great attention is paid to the intellectual capital evaluation aspects identifying main problems and presenting possible ways for their solution. By presenting

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Wahyuningtias, Eko, Pristin Prima Sari, and Ratih Kusumawardhani. "The Moderating Effect of Income Diversification on Intellectual Capital and Company Performance in Indonesian Banking." Jurnal Keuangan dan Perbankan 27, no. 3 (2023): 317–24. http://dx.doi.org/10.26905/jkdp.v27i3.11449.

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This research aims to examine the influence of intellectual capital on company performance, the moderating effect of revenue diversification, and provide additional insight into intellectual capital. This research uses 38 banks in Indonesia that are listed on the Indonesia Stock Exchange (BEI) out of a total of 47 banks as research samples. The collected data was analyzed using linear regression and moderated regression analyses to test the effect of intellectual capital on company performance and the moderating impact of income diversification on intellectual capital and company performance.

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Syahidun and C. Nawangsari Lenny. "Literature Review on Human Capital and Company Sustainability." International Journal of Innovative Science and Research Technology 7, no. 2 (2022): 48–51. https://doi.org/10.5281/zenodo.6161291.

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This study looked at articles about intellectual capital, human capital, green environmental management, and the long-term success of a company to conclude the term of intellectual capital and Company Sustainability. This research was conducted with a sample Literature review with the topics of Intellectual Capital, Human Capital, Relational Capital or Customer Capital, Green Intellectual Capital, Green Human Capital, Green Structural Capital, Green Environmental Management, Company Sustainability. The source used is Google Scholar. Articles are selected based on predetermined keywords, then t

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Raharjo Halim, Yonathan, and Hendra Wijaya. "Pengaruh Modal Intelektual Terhadap Kinerja Perusahaan Dengan Manajemen Risiko Perusahaan Sebagai Moderasi." Jurnal Akuntansi Keuangan dan Bisnis, Vol.13 No. 2 (2020) (November 30, 2020): 78–87. http://dx.doi.org/10.35143/jakb.v13i2.3654.

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This study aims to determine and analyze the effect of Intellectual Capital on company performance with Corporate Risk Management as a moderating variable. Intellectual Capital in this study uses the Intellectual Capital Index, Company Risk Management uses the Enterprise Risk Management Disclosure Index and Company Performance uses profitability proxied by ROA. The study also uses a control variable that is company size. The study population used manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used was purposive sampling. The data used in thi

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Sundac, Dragomir, and Irena Fatur Krmpotić. "MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL∗." Tourism and hospitality management 15, no. 2 (2009): 279–90. http://dx.doi.org/10.20867/thm.15.2.11.

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Modern companies work in the conditions of so called New economy, where the knowledge becomes the basic economic resource. Traditional resources as land, capital and labour are determined by diminishing returns; knowledge instead is connected with increasing returns. Knowledge that can be used in the company for creating value represents the intellectual capital. By measuring intellectual capital, company can manage it. This paper shows concise overview of used methods for measuring intellectual capital. Authors measured intellectual capital in four companies in Croatia using Calculated Intang

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Mukhtaruddin, Mukhtaruddin, Yulia Saftiana, Ely Riani, Emi Yulia Siska, and Fadhil Yamaly. "MARKET PERFORMANCE: THE EFFECT OF INTELLECTUAL CAPITAL AND INTELLECTUAL CAPITAL DISCLOSURE." JRAK 15, no. 2 (2023): 287–95. http://dx.doi.org/10.23969/jrak.v15i2.9593.

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Intellectual Capital is a concept which gives new knowledge-based resources and optimally describes the intangible assets utilized. It enables a company to run its strategies effectively and efficiently without revealing its intangible assets such as knowledge, relationships and image in the financial report. These attributes create differences and describe the company’s future opportunities. The research therefore illustrated how Intellectual Capital (IC) and Intellectual Capital Disclosure (ICD) influenced the Market Performance (MP) by using the purposive sampling method. The data used is s

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Kadek, Novia Suastyani, Ngurah Suyatna Yasa Putu, and Ayu Putu Surasmi Ida. "Financial Performance as Intervening Variable Affect of Intellectual Capital and Capital Structure on Firm Value in the Banking Sector." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 06, no. 02 (2023): 639–45. https://doi.org/10.5281/zenodo.7604610.

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Study purpose decide the affect intellectual capital and capital structur on value company, mediated by financial performance. This studies was conduct at banking firm on the Indonesia Stock Exchange in 2018-2021, where there were 46 company populations. Sampels taken use non-probability method sampling with purposive sampling tecnic, with criterias: 1) Banking firms publish consecutive financial reports, 2) Banking firms do not experience losses or negative profit during a certain period. There were 26 sample companies with 106 total observation companies. The technique analysis data use in t

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Suzan, Leny, and Salsabilla Putri Anisha. "Intellectual capital disclosure factors: company age, company size, and gender diversity in property & real estate companies listed on the IDX." JPPI (Jurnal Penelitian Pendidikan Indonesia) 10, no. 3 (2024): 796. http://dx.doi.org/10.29210/020244303.

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Intellectual capital disclosure (ICD) is becoming increasingly important to increase corporate transparency and stakeholder trust. This study uses the ICD-In (Intellectual Capital Disclosure-Indonesia) index to examine how different variables affect intellectual capital disclosure. These characteristics include company age, company size, and gender diversity. Secondary data was employed for quantitative research method in this study. The analysis included all real estate and property companies listed on the Indonesia Stock Exchange from 2018 to 2022. The 85 data observations were purposefully

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Munawar, Aang, Ranti Rahmayanti, and Mumuh Mulyana. "The Effect Of Intellectual Capital, Company Growth, And Return On Assets On Company Value." International Journal of Progressive Sciences and Technologies 34, no. 1 (2022): 486. http://dx.doi.org/10.52155/ijpsat.v34.1.4576.

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The construction sector in Indonesia plays an important role because it affects most sectors of the country's economy and makes a significant contribution to the development process. The construction sector is closely related to the infrastructure sector, which includes the construction of roads, housing, sewer systems, airports, apartments, and others. The construction sector is an area that requires the need for special skills, especially in terms of complex technology, because of this Indonesia needs to deploy foreign workers. Skilled human resources will help increase a company's value. Hu

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Fawzi Shubita, Mohammad. "Intellectual capital components and industrial firm’s performance." Problems and Perspectives in Management 20, no. 1 (2022): 554–63. http://dx.doi.org/10.21511/ppm.20(1).2022.44.

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The study aims to determine the connection between intellectual capital (IC) and financial performance of the Jordanian industrial listed companies. The methodology uses regression models, the IC will be measured using the VAIC model (value-added intellectual coefficient), on the other hand, company performance will be measured using return on equity (ROE). The main model includes financial leverage as a control variable to study the leverage role in the association between IC and return on equity. The study also investigates the incremental information content for intellectual capital compone

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Bollen, Laury, Philip Vergauwen, and Stephanie Schnieders. "Linking intellectual capital and intellectual property to company performance." Management Decision 43, no. 9 (2005): 1161–85. http://dx.doi.org/10.1108/00251740510626254.

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Suratno, Suratno, and Elfriandi Roosna. "Intellectual Capital and Company Size of state-owned company (BUMN) and Its Impact on Company Performance." ADPEBI International Journal of Business and Social Science 3, no. 1 (2023): 27–41. http://dx.doi.org/10.54099/aijbs.v3i1.551.

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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

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Willy Sri Yuliandhari and Rishma Nadya Nurramadhani. "Determinants Of Company Value In Energy Sector Companies." Jurnal Akuntansi 28, no. 2 (2024): 225–43. http://dx.doi.org/10.24912/ja.v28i2.1681.

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Company value is the number of sales obtained through an assessment of the company's ability, which reflects public trust in the company. Company value can be influenced by CSR disclosure, intellectual capital, and capital structure. This study examines the effect of CSR disclosure, intellectual capital, and capital structure on company value in energy sector companies listed on the IDX for 2017 to 2022. The research sample was determined using a purposive sampling technique so that 9 sample companies were obtained. The data used are annual and sustainability reports during the study period. T

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Turnip, Gipson Guido, Nelvirita Nelvirita, and Mayar Afriyenti. "The Influence of Company Size, Profitability, Leverage and Length of Listing on Intellectual Capital Disclosures." JURNAL EKSPLORASI AKUNTANSI 3, no. 1 (2021): 112–36. http://dx.doi.org/10.24036/jea.v3i1.357.

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This research explains and discuss the effect of company size, profitability, leverage and length of listing on intellectual capital disclosure in the annual report of manufacturing companies listed on the Bursa Efek Indonesia for period 2010 to 2013.The purpose of this research to empirically prove whether company size, profitability, leverage and length of listing on intellectual capital disclosures.This research uses quantitative method. Author quantifies the items of intellectual capital in the annual report to get the value’s independent variable. Meanwhile, the author calculates the natu

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Rumini, Rumini, Bambang Sugiharto, and Asep Kurniawan. "THE MODERATING EFFECT OF COMPETITIVE STRATEGIES ON INTELECTUAL CAPITAL AND COMPANY VALUE IN BANKING COMPANIES." ACCRUALS 3, no. 1 (2019): 92–105. http://dx.doi.org/10.35310/accruals.v3i1.43.

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This research was conducted with the aim to determine the effect of Intellectual Capital on Corporate Values with Competitive Strategies in increasing and decreasing the relationship between Intleectual Capital and Corporate Value. Intellectull Capital in this study was measured using VAIC developed by Pulic. The sample in this study were 17 banking companies listed on (Indonesia Stock Exchange) IDX as much as 8 years.By using a simple regression analysis the results of the equation are obtained: Y = 0.201483 + 0.22356vaic + e . While the results of the T test obtained a T value with a probabi

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Wijaya, Anastasia, and Cynthia Afriani Utama. "The impact of busy director on the relationship between intellectual capital and performance of manufacturing companies: Evidence from Indonesia." Intangible Capital 19, no. 2 (2023): 328. http://dx.doi.org/10.3926/ic.2022.

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Purpose: The purpose of this study is to investigate and analyse the influence of intellectual capital on manufacturing company performance, as well as the impact of busy directors on the relationship between intellectual capital and manufacturing company performance in Indonesia.Design/methodology/approach: This study analyse secondary data from the Indonesia Stock Exchange and the official websites of manufacturing companies for the 2016-2020 period. To test the hypotheses, this study used a quantitative method with panel data regression to investigate the relationship between intellectual c

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Farhatulmaula, Dwi Suci, and Suparmin. "The Influence of Financial Performance, Capital Structure, Intellectual Capital on Company Value." Formosa Journal of Sustainable Research 3, no. 1 (2024): 111–24. http://dx.doi.org/10.55927/fjsr.v3i1.7503.

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The purpose of this research is to determine the influence of Financial Performance, Capital Structure, Intellectual Capital on Company Value. This study uses a quantitative approach. The population of this research is Consumer NonCyclical Companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2018-2022 period. This research consisted of 85 samples from 17 companies and the samples were determined using the purposive sampling method. This research uses panel data regression techniques which are processed using E-Views 10. The results of the research show th

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Rosa, Fitriana, Susiani Rini, and KartikaWulandari. "The Effect of Company Risk Management Disclosure, Intellectual Capital on Company Value And Company Size as Moderating Variables." Journal of Economics, Finance And Management Studies 07, no. 08 (2024): 5279–90. https://doi.org/10.5281/zenodo.13378592.

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This research aims to investigate the effect disclosure of Enterprise Risk Management and Intellectual Capital as independent variables on Company Value as the dependent variable, which then tests whether company size can strengthen or weaken the effect of Enterprise Risk Management disclosure, and whether firm size can strengthen or weaken the effect Intellectual Capital ton Company Value.The data used in this research is secondary data. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange at tahun 2018-2022. The method used to take samples is pu

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Rodrigues, M. Carolina Martins, Raul Pommer Barbosa, Luciana Aparecida Barbieri da Rosa, Maria José Sousa, and Waleska Yone Yamakawa Zavatti Campos. "Intellectual Capital of Technology-Based Incubators." Administrative Sciences 12, no. 4 (2022): 191. http://dx.doi.org/10.3390/admsci12040191.

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The objective of this work is to evaluate the associations between the intellectual capital of technology-based incubators in the sustainability of incubated companies located in Portugal. For this purpose, the methodological strategy employed was the survey, and to test the hypotheses the Partial Least Squares Structural Equation Modeling PLS-SEM method was applied from a sample of 82 incubated company managers. The results show that the intellectual capital of the incubator company has a direct and positive relationship with the innovative capacity, satisfaction, and sustainability of the in

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Ika, Wahyu Lyani, and Surjandari DwiAsih. "Influence of Independent Board of Commissioners, Leverage and Company Size on Intellectual Capital Disclosure with Profitability as a Moderation Variable (Empirical Study on Financial Sector Service Companies of Sub-Sector Banks Listed on the Indonesia Stock Exchange from 2017 to 2021)." International Journal of Innovative Science and Research Technology 8, no. 3 (2023): 482–92. https://doi.org/10.5281/zenodo.7758411.

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This study examines the effect of independent boards of commissioners, leverage, and company size on intellectual capital disclosure with profitability as a moderation variable. Thisstudy usedsecondary data from the company's annual reportobtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The selection of samples in this study used the purpossive sampling method, with a total research sample of 175 data from 35 companies. Thisstudy used multivariate analysis methods and econometrics with the software used is EViews Version 10. The results in this stud

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Puspita, Gita, and Tri Wahyudi. "Modal Intelektual (Intellectual Capital) dan Nilai Perusahaan Pada Industri Manufaktur." Owner 5, no. 2 (2021): 295–306. http://dx.doi.org/10.33395/owner.v5i2.471.

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Information about company value and intellectual capital is important information to be known by investors. This research aimed to find out the influence of intellectual capital against the value of the company's of manufacturing companies listed on the Indonesia stock exchange year 2014 – 2017. This type of research is quantitative research. This population includes all manufacturing companies listed on the Indonesia stock exchange and obtained samples of as many as 17 companies. Based on the results of research, partially Value Added Capital Employed (VACA) and Value Added Intellectual Coeff

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Faisal, Fahmi Achmad, Suwandi Suwandi, and Nyimas Wardatul Afiqoh. "FACTORS OF COMPANY VALUE: A STUDY BASED ON INTELLECTUAL CAPITAL, COMPANY GROWTH, AND COMPANY PERFORMANCE." JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 2, no. 2 (2021): 153–72. http://dx.doi.org/10.37715/jaef.v2i2.1833.

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This study aims to examine the effect of intellectual capital, growth, and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression with the help of SPPS 2.2 for Windows. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, t

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Rosharlianti, Zulfa. "Intellectual Capital Disclosure: Determining Factors and Their Impact on Company Value." Journal of International Conference Proceedings 5, no. 3 (2022): 138–49. http://dx.doi.org/10.32535/jicp.v5i3.1803.

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Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This study will examine the determinants of intellectual capital disclosure and its consequences on firm value. The determining factors that are thought to influence the disclosure of intellectual capital in Indonesia are listing age, firm size and industry of type. The impact of intellectual capital disclosure is the value of the company. The research population is all companies that are included in LQ45 on the Indonesia Stock Exchange in the period 2015 to 2020. The number of

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Tarigan, Veranita Br, and Paulus Theodorus Basuki Hadiprajitno. "PENGARUH MODAL INTELEKTUAL DAN MODAL KERJA TERHADAP NILAI PERUSAHAAN DENGAN KINERJA PERUSAHAAN SEBAGAI VARIABEL INTERVENING." Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) 13, no. 2 (2022): 70. http://dx.doi.org/10.36694/jimat.v13i2.425.

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This study analyzes the impact of Intellectual Capital and Working Capital on company value mediated by company performance of manufactures companies listed in the Indonesia Stock Exchange in 2017 – 2020. The data used in this study are secondary data. The method in selecting the sample is purposive sampling. The number of samples in this study were 94 companies. The research data analysis technique used path analysis. The results show that intellectual capital has a positive effect on company performance but has no effect on company value. Working capital has a positive effect on company perf

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Muslim, Muslim, Hajering Hajering, Yaya Sonjaya, and Victor Pattiasina. "INTELLECTUAL CAPITAL VALUE AND DISCLOSURE OF INTELLECTUAL CAPITAL ON FIRM VALUE." Jurnal Ilmiah Akuntansi Peradaban 9, no. 1 (2023): 86–101. http://dx.doi.org/10.24252/jiap.v9i1.38912.

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The purpose of this study was to determine the effect of the value of intellectual capital and disclosure of intellectual capital on the company value of state-owned enterprises which are listed on the Indonesian stock exchange partially. The type of data used in this study is quantitative data in the form of values or numbers obtained from financial reports. The source of data in this research is secondary data. The population in this study are state-owned companies listed on the Indonesia Stock Exchange during the period 2015 -2019. By using the purposive sampling method, the total sample in

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Adam Ferdiansyah, Moch, and Fahmi Achmad Faisal. "Faktor-Faktor Nilai Perusahaan: Kajian Berdasarkan Modal Intelektual, Pertumbuhan dan Kinerja Perusahaan." E-Jurnal Akuntansi 30, no. 4 (2020): 911. http://dx.doi.org/10.24843/eja.2020.v30.i04.p09.

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This study aims to examine the effect of intellectual capital, growth and company performance on firm value with independent variables namely intellectual capital, company growth and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression. The results of the study show that the variable intellectual capital and company performance have a significant pos

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Sitorus, Handayani, Idhar Yahya, and Sirojuzilam . "The Influence of Intellectual Capital, Company Size and Profitability on Disclosure of Intellectual Capital and the Effect on Market Capitalization in Manufacturing Companies." Volume 4 - 2019, Issue 9 - September 4, no. 9 (2020): 27–34. http://dx.doi.org/10.38124/ijisrt20sep012.

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This study aims to examine intellectual capital, company size and profitability on intellectual capital disclosure and its effect on market capitalization in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were all manufacturing companies listed on the IDX in 2014-2018. Of the 146 listed companies, 73 sample companies were selected using a purposive sampling method. The data used in this research is secondary data. The hypothesis in this study uses the t-test and F test. The results of hypothesis testing show that intellectu

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Al-Wahfi, Suhada Sipahutar, . Erlina, and Hasyim Sirojuzilam. "The Effect of Intellectual Capital, Leverage and Company Size on Profitability and its Impact on Company Value of Sub-Sector Food and Beverage Registered on the Indonesian Stock Exchange Period 2012 - 2022." International Journal of Current Science Research and Review 07, no. 03 (2024): 1972–88. https://doi.org/10.5281/zenodo.10893522.

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Abstract : This study aims to determine the effect of intellectual capital, leverage, and company size on profitability and their impact on company value in the food and beverage sub-sector. This research is quantitative empirical research using hypothesis research that examines the significant influence and direction of the direct and indirect relationship between the independent variables and the dependent variable through the intervening variable. This study used a sample of food and beverage sub-sector companies listed on the IDX for 2012–2022 using a purposive sampling method where

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Heryana, Toni, Sugeng Wahyudi, and Wisnu Mawardi. "The Mediating Effect of Intellectual Capital Disclosure Between Firm Characteristics and Firm Value: Empirical Evidence From Indonesian Company With Non-recursive Model Analysis." International Journal of Financial Research 11, no. 2 (2020): 14. http://dx.doi.org/10.5430/ijfr.v11n2p14.

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Based on the signaling theory, this study seeks to explain the interaction of corporate value and the disclosure of intellectual capital in a framework of analysis of recursive models. Testing the recursive model also involves firm size and company growth as a characteristic of the company to clarify the mediating role of intellectual capital in mediating both of the firm's values. We find a positive relationship between firm size and growth on intellectual capital disclosure. The greater the size and growth of the company, the more it encourages companies to disclose intellectual capital in t

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Debbianita, Debbianita. "INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY GROWTH WITH COMPANY PERFORMANCE AS INTERVENING VARIABLES." KINERJA 23, no. 2 (2019): 81–90. http://dx.doi.org/10.24002/kinerja.v23i2.2023.

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Intellectual capital is one of the knowledge assets owned by a company. This study aims to determine whether intellectual capital has a positive influence on the growth of companies with company performance as an intervening variable. This research takes a sample of companies engaged in hotels, restaurants, and tourism where the sector is one of the critical economic sectors in Indonesia. It is expected that intellectual capital will increase innovation so that it can attract consumers who ultimately improve performance. The data used in this study are financial data for 2009-2015 obtained fro

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Ni, Putu Yeni Astiti, and Gusti Ayu Imbayani I. "The Effect of Capital Structure, Profitability and Intellectual Capital on Company Value in Manufacturing Companies." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 05, no. 12 (2022): 3442–49. https://doi.org/10.5281/zenodo.7441978.

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Company value is a condition that has been achieved by a company as an illustration of public trust in the company after going through a process of activities for several years. The main goal of a company is to maximize the value of the company. And by increasing the value of the company, an achievement will be in accordance with the wishes of the owners, because with the increase in the value of the company, the welfare of the owners will also increase. listed on the Indonesia Stock Exchange from 2017-2019. Determination of the sample used is purposive sampling, The sample used for this study

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Kinanti, Brigitta Gilang, and Rico Elhando Badri. "KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERBANKAN SYARIAH DENGAN UMUR PERUSAHAAN SEBAGAI MODERASI." Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan 1, no. 2 (2021): 295–309. http://dx.doi.org/10.46306/vls.v1i2.21.

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There are many companies that have not disclosed information regarding the intellectual capital disclosure because there are no obligations or standards governing it, so that the intellectual capital disclosure is now getting enough attention from various parties. The purpose of this study was to determine the effect of leverage, managerial ownership and company size on the disclosure of intellectual capital with the company age as the moderation in Islamic banking companies in the period of 2016-2020. This study used the associative method with the hypothesis testing using Moderating Regressi

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Rahayu, Sri Mangesti, and Wita Ramadhanti. "Corporate governance, intellectual capital, and performance of indonesian public company." Journal of Economics, Business & Accountancy Ventura 21, no. 3 (2019): 323. http://dx.doi.org/10.14414/jebav.v21i3.1470.

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Two important issues for companies’ sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies’ performance. This is a quantitative research with archival data. The data is taken from Financial Reports and Annual Reports of Indonesia Public Company during 2011-2016. Corporate governance is measure using proportion of female director and public ownership. Intellectual capital indicators are CEE (Capital Employed Efficiency) and ICE (Intellectual Capital Efficiency). Companies’

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Wicaksono, Dimas. "ANALISIS PENGARUH UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI." Kinerja 3, no. 1 (2021): 123–38. http://dx.doi.org/10.34005/kinerja.v3i1.1281.

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This study aims to examine the influence of the company and independent commissioners on intellectual capital disclosure with profitability as a moderating variable. The dependent variable in this study is disclosure of intellectual capital. While the independent variables in this study are company size and independent commissioners, while profitability is the moderating variable. The population in this study are companies listed on the Kompas 100 Index of the Indonesia Stock Exchange for the period 2015-2019. Methods of data collection in this study using content analysis methods from 22 samp

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Irawan, Dwi. "Intellectual Capital And Cost Stickiness: A Modified Value Added Intellectual Coefficient (Mvaic) Approach." Jurnal Reviu Akuntansi dan Keuangan 11, no. 2 (2021): 285–93. http://dx.doi.org/10.22219/jrak.v11i2.17432.

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This study aims to provide empirical evidence about the relationship between intellectual capital and cost stickiness. Intellectual Capital has been widely studied about its effect on company performance, but still not much has been studied about its effect on cost behavior. Intellectual Capital in this study uses the Modified Value Added Intellectual Capital (MVAIC) approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 - 2018. The sample in this study was 119 companies which were selected through purposive sampling. The re

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Gultom, Samantha Agnesia Lidya Br, and Arief Wibisono Lubis. "The Role of the Ceo's Educational Background on the Relationship Between Intellectual Capital and Performance Among Indonesian Listed Banks." Syntax Literate ; Jurnal Ilmiah Indonesia 8, no. 12 (2023): 6404–15. http://dx.doi.org/10.36418/syntax-literate.v8i12.14101.

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The transition from a physical resource-based economy to a knowledge-based economy has encouraged researchers to look for new ways to measure intangible assets such as intellectual capital. This study tests and analyzes the effect of intellectual capital on company performance and the role of educational background in the influence of intellectual capital on the performance of banking companies listed on the Indonesian stock exchange for the period 2018-2022. This study uses secondary data obtained from the official website of the sample company. The number of samples in this study was 47 bank

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Latukau, Nurlina Alifka, Rinto Syahdan, and Meliana Meliana. "PENGARUH INTELLECTUAL CAPITAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING." Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 3, no. 1 (2024): 77–92. http://dx.doi.org/10.24034/jiaku.v3i1.6393.

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The purpose of this study is to analyze the effect of intellectual capital and profitability on company value with financial distress as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research method used is quantitative with the type of data secondary data. Data collection techniques use purposive sampling techniques. The model used in this study is panel data regression analysis using Eviews 12 as an analysis tool. The results of hypothesis testing in this study show that: (1) intellectual capital has no effect on

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SHATREVICH, Vladimir, Deniss ŠČEULOVS, and Elina GAILE-SARKANE. "DYNAMIC INTELLECTUAL CAPITAL MODEL IN A COMPANY." Business, Management and Education 13, no. 1 (2015): 76–94. http://dx.doi.org/10.3846/bme.2015.265.

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The aim of this paper is to indicate the relations between company’s value added (VA) and intangible assets. Authors declare that Intellectual capital (IC) is one of the most relevant intangibles for a company, and the concept with measurement, and the relation with value creation is necessary for modern markets. Since relationship between IC elements and VA are complicated, this paper is aimed to create a usable dynamic model for building company’s value added through intellectual capital. The model is incorporating that outputs from IC elements are not homogeneously received and made some co

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Wickramaarachchi, N. C., and B. K. Nelumika. "INFLUENCE OF INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE." INDIAN JOURNAL OF FINANCE AND ECONOMICS 3, no. 1 (2022): 55–70. http://dx.doi.org/10.47509/ijfe.2022.v03i01.05.

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Insights into the intellectual capital (IC) on financial performance is relatively a modern phenomenon, attracts the interest of global researchers. Though famous in the banking and communication sectors, little evidence finds in Real Estate and the Consumer Service Sectors. This study focuses to assess the relationship between IC and financial performance (FP) of 46 Real Estate and Consumer Service PLCs listed in Colombo Stock Exchange, Sri Lanka, during 2015 - 2018. The Value-Added Intellectual Capital (VAIC) model with its three primary components is represented by secondary data from annua

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Bolek, Monika, and Katerina Lyroudi. "Is There Any Relation between Intellectual Capital and the Capital Structure of a Company? The Case of Polish Listed Companies." e-Finanse 11, no. 4 (2015): 23–33. http://dx.doi.org/10.1515/fiqf-2016-0126.

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Abstract This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) inf

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Indriany, Mia, Herman Wijaya, and Lulu Nailufaroh. "Pengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020)." Jurnal Inovasi dan Kreativitas (JIKa) 1, no. 2 (2021): 86–95. http://dx.doi.org/10.30656/jika.v1i2.3848.

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Abstract: Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value. Purpose: To examine the effect of tax planning and intellectual capital on firm value. Methodology: This study uses quantitative methods with secondary data types. Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capita

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Bogdanova, Marina V., and Alexander A. Parshintsev. "METHODS FOR MANAGING INTELLECTUAL CAPITAL IN HIGH-TECHNOLOGY DESIGN-ORIENTED COMPANIES." Scientific Review. Series 1. Economics and Law, no. 2 (2021): 67–76. http://dx.doi.org/10.26653/2076-4650-2021-2-06.

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The purpose of the study was to develop a methodology for managing intellectual capital in high-tech project-oriented companies of the Russian Federation. To achieve this goal, the domestic and foreign experience of intellectual capital management in high-tech project-oriented companies was analyzed, a conceptual model of intellectual capital management in the analyzed companies was developed. Based on the performed research, conclusions were drawn about the high productivity of introducing a specialized intellectual capital management unit into the company's activities, as well as about the h

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Hrp, Nadra Angraini, Syahyunan Syahyunan, and Bunga Aditi. "Pengaruh Keputusan Pendanaan dan Intellectual Capital Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Sektor Barang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia." Indo-Fintech Intellectuals: Journal of Economics and Business 4, no. 4 (2024): 1634–53. http://dx.doi.org/10.54373/ifijeb.v4i4.1749.

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This research aims to investigate and analyze the influence of financing decisions and intellectual capital on company value with profitability as an intervening variable in the food & beverage sector companies listed on the Indonesia Stock Exchange. The study applied specific criteria for sample selection, utilizing purposive sampling technique, resulting in a total of 11 companies with 55 data points. The researcher employed path analysis and panel data regression to address the research hypotheses. The results of this study indicate that financing decisions have a positive contribution

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Adhama, Gabriella Jodie, and Imron Mawardi. "PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS DAN RETURN SAHAM SYARIAH (STUDI KASUS JAKARTA ISLAMIC INDEX PERIODE 2013-2018)." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 7 (2020): 1391. http://dx.doi.org/10.20473/vol7iss20207pp1391-1411.

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Intellectual capital is the creation of company value added represented by employees with all the potential and capabilites they have. This study aims to analyze the effect of Intellectual Capital, profitability as an intervening variable on Islamic stock returns on the Jakarta Islamic Index (JII). Sampling of 14 issuers was carried out using purposive sampling technique. The method used is path analysis with a maximum likelihood model. Intellectual capital has a positive effect on ROA, ROA has no significant effect on returns, Intellectual Capital has a significant positive effect on returns

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Maharani, Nila Bilqis, and Faisal Faisal. "INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY." Jurnal Reviu Akuntansi dan Keuangan 9, no. 1 (2019): 13. http://dx.doi.org/10.22219/jrak.v9i1.8220.

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This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statistics, Spearman’s correlation and non-parametric Kruskall-Wallisand Mann-Whitneytests were used to analyze the relationship between dependent (financial performance) and independent (intellectual capital) variables. Our findings show that intellectual capital provides a positive contribution effect on corporate financial performance. Consistent

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Sulistianingsih, Erlisa, and Imron Rosyadi. "Pengaruh Kebijakan Dividen, Kepemilikan Manajerial, dan Intellectual Capital terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Bursa Efek Indondesia." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 3 (2023): 1643–58. http://dx.doi.org/10.47467/elmal.v5i3.5739.

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The aim of the study is to examine managerial ownership, intellectual capital on company value with Profitability as an intervening variable. The quantitative method uses samples of company financial reports listed on the IDX for 2020-2022 with classic assumption tests, hypothesis tests and Sobel tests. The study findings show 1) Dividend Policy and Intellectual Capital have a positive effect on Profitability, while Managerial ownership has a negative effect on Profitability. 2) Dividend policy, managerial ownership and profitability have a negative influence on company value, while Intellectu

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