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Journal articles on the topic 'INTELLECTUAL VALUE ADDED'

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Published: 4 June 2021
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1

Iazzolino, Gianpaolo, and Domenico Laise. "Value added intellectual coefficient (VAIC)." Journal of Intellectual Capital 14, no. 4 (October 21, 2013): 547–63. http://dx.doi.org/10.1108/jic-12-2012-0107.

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2

Sen, Suleyman, and Volkan Demir. "Literature on the value added intellectual capital." Pressacademia 12, no. 1 (December 31, 2020): 101–3. http://dx.doi.org/10.17261/pressacademia.2020.1366.

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3

Hatane, Saarce Elsye, Maria Agustin, Vera Radja Kana, and Jean Marc Dautrey. "Do Value Added Intellectual Coefficient and Corporate Governance Contribute to Firm's Economic Value Added." Petra International Journal of Business Studies 2, no. 2 (November 1, 2019): 96–108. http://dx.doi.org/10.9744/ijbs.2.2.96-108.

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This study is about examining the influence of Intellectual Capital and Corporate Governance to EVA. Data used in this study were collected from a sample of 121 consumer goods companies in Indonesia and Malaysia from 2010 to 2017. Panel data multiple regression was performed to examine the research framework. The intellectual capital was measured by VAIC value, while the corporate governance was explained by the audit committee, remuneration board, and auditor quality and tenure. This study found that HCE, SCE, audit committee gender, remuneration size and remuneration gender had no effect on EVA in both Malaysian and Indonesian companies. In contrast, the audit committee size was found to affect the EVA of the companies in both countries. The CEE affected the company value of Malaysian companies while it had no effect on Indonesian companies. Audit quality and audit tenure had a positive effect only on Malaysian companies and none on Indonesian companies. This study used limited variables and a narrow business sector, thus the future research may expand the research model for other types of industries and apply the model in other countries.
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4

Mačerinskienė, Irena, and Simona Survilaitė. "Company’s Value Added and Its Intellectual Capital Coherence." Verslas: teorija ir praktika 12, no. 2 (June 22, 2011): 183–92. http://dx.doi.org/10.3846/btp.2011.19.

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5

Ståhle, Pirjo, Sten Ståhle, and Samuli Aho. "Value added intellectual coefficient (VAIC): a critical analysis." Journal of Intellectual Capital 12, no. 4 (October 25, 2011): 531–51. http://dx.doi.org/10.1108/14691931111181715.

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6

Paknezhad, Mehrnaz, and Ahmad Ahmadkhani. "Value added intellectual coefficient (VAIC): an empirical study." Management Science Letters 2, no. 3 (April 1, 2012): 745–50. http://dx.doi.org/10.5267/j.msl.2012.01.006.

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7

Mouritsen, Jan. "Driving growth: Economic Value Added versus Intellectual Capital." Management Accounting Research 9, no. 4 (December 1998): 461–82. http://dx.doi.org/10.1006/mare.1998.0090.

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8

Mačerinskienė, Irena, and Simona Survilaitė. "The Assess Model of Intellectual Capital and a Company's Value Added Cohesion." Creative and Knowledge Society 2, no. 1 (July 1, 2012): 82–94. http://dx.doi.org/10.2478/v10212-011-0018-0.

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The Assess Model of Intellectual Capital and a Company's Value Added CohesionNowadays intangible assets are especially important in every company and can help to increase a company's value added. The importance is so huge that many companies invest more money in intellectual capital than in material assets. Why has this happened? Scientists answer this question very quickly and easily - many companies have already been disappointed and damaged by their materials, goods, equipment, buildings, cars, machinery that cost a lot of money but do not give effective productivity. On the contrary, intellectual capital that usually costs only the salary of an employee brings significant benefits.The research purposeis to evaluate the cohesion between intellectual capital and a company's value added and to provide the model of this cohesion.The methods usedare analysis of scientific literature, GBN matrix method, expert evaluation, average comparison method, and Kendall's coefficient of concordance.Scientific aims:to reveal the cohesion between intellectual capital and a company's value added; to introduce a model of a company's value added and its intellectual capital; to demonstrate the results of expert evaluation on the model of intellectual capital and a company's value.The findingsare as follows: intellectual capital is considered as a unit of social capital, communicational capital, and psychological capital; intellectual capital has a huge influence for the growth of a company's value added; employee motivation is the most important factor either for the growth of intellectual capital or a company's value added.Conclusions:expert evaluation was performed in order to investigate the importance of intellectual capital factors for the growth of intellectual capital itself and a company's value added. Experts were taken from two areas: business environment and academic environment. It is possible that experts from other environments could answer the questions in a completely different way, and this model could be improved even more.
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9

Kartika Putri, Aulia, and Erina Sudaryati. "INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM." e-NARODROID 4, no. 2 (September 28, 2018): 54–59. http://dx.doi.org/10.31090/narodroid.v4i2.737.

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ABSTRAK : Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) yang diukur menggunakan Value Added Intellectual Capital (VAIC™) yang mempunyai tiga komponen yaitu Value Capital (VACA-value added capital employed), human capital (VAHU-value added human capital), dan structural capital (STVA-structural capital value added) terhadap reaksi pasar saham yang diproksikan dengan melihat Average Abnormal Return saham pada perusahaan LQ-45. Metode yang digunakan pada penelitian yaitu analisis regresi linier berganda dengan alat anlisis SPSS 17. Teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasrkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 17 sampel perusahaan LQ-45 selama tahun 2013-2015. Variabel dependen pada penelitian yaitu average abnormal return saham. Variabel independent pada penelitian yaitu tiga komponen VAIC. Hasil penelitian menunjukkan jika VACA berpengaruh terhadap average abnormal return saham dan variabel VAHU dan STVA tidak memiliki pengaruh terhadap average abnormal return saham. Kata Kunci : intellectual capital, return saham ,value added capital employed, value added human capital, structural capital value added
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10

Marcelia, Erlita, and Budi S. Purnomo. "PENGARUH NILAI TAMBAH MODAL INTELEKTUAL DAN PENGUNGKAPAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)." Jurnal ASET (Akuntansi Riset) 8, no. 1 (June 20, 2016): 29. http://dx.doi.org/10.17509/jaset.v8i1.4019.

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Abstract. This study aims to describe and measure (1) the effect of value added intellectual capital on intellectual capital disclosure, (2) the influence of intellectual capital disclosure on firm value, (3) the effect of value added intellectual capital on firm value, and (4) the effect of added value intellectual capital of firm value through intellectual capital disclosure as intervening variable. This study used a sample of banking companies listed on the Indonesia Stock Exchange in the period 2014. The sample was selected by using purposive sampling method and obtained 36 emitters who become the sample. This research uses the Pulic-Value Added Intellectual Coefficients (VAIC) model to measure the value added of intellectual capital. Company value is measured by Price to Book Value Ratio (PBV). Disclosure of intellectual capital is measured by the Intellectual Capital Disclosure Index (ICD). This study uses Partial Least Squares (PLS) to analyze the data. The results of this study indicate that (1) the added value of intellectual capital has no negative effect on intellectual capital disclosure, (2) intellectual capital disclosure has no negative effect on firm value, (3) value added of intellectual capital has positive effect on firm value, and (4) value added intellectual capital has a positive effect on firm value through intellectual capital disclosure as intervening variable.Keywords: Value added intellectual capital; disclosure of capital; intellectual, corporate value.Abstrak. Penelitian ini bertujuan untuk mendeskripsikan dan mengukur (1) pengaruh nilai tambah modal intelektual terhadap pengungkapan modal intelektual, (2) pengaruh pengungkapan modal intelektual terhadap nilai perusahaan, (3) pengaruh nilai tambah modal intelektual terhadap nilai perusahaan, dan (4) pengaruh nilai tambah modal intelektual terhadap nilai perusahaan melalui pengungkapan modal intelektual sebagai variabel intervening. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2014. Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh 36 emiten yang menjadi sampel. Penelitian ini menggunakan model Pulic-Value Added Intellectual Coefficients (VAIC) untuk mengukur nilai tambah modal intelektual. Nilai perusahaan diukur dengan Price to Book Value Ratio (PBV). Pengungkapan modal intelektual diukur dengan Intellectual Capital Disclosure Index (ICD). Penelitian ini menggunakan Partial Least Squares (PLS) untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa (1) nilai tambah modal intelektual tidak berpengaruh negatif terhadap pengungkapan modal intelektual, (2) pengungkapan modal intelektual tidak berpengaruh negatif terhadap nilai perusahaan, (3) nilai tambah modal intelektual berpengaruh positif terhadap nilai perusahaan, dan (4) nilai tambah modal intelektual berpengaruh positif terhadap nilai perusahaan melalui pengungkapan modal intelektual sebagai variabel intervening.Kata Kunci: nilai tambah modal intelektual; pengungkapan modal; intelektual; nilai perusahaan.
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11

Puspita, Gita, and Tri Wahyudi. "Modal Intelektual (Intellectual Capital) dan Nilai Perusahaan Pada Industri Manufaktur." Owner 5, no. 2 (August 1, 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 Coefficient (VAIC) have an effect on company value (Tobin's Q). Value Added Human Capital (VAHU) and Value Added Structural Capital (STVA) have no effect on company value (Tobin's Q). Based on the suitability test of Value Added Capital Employed (VACA) models, Value Added Human Capital (VAHU), Value Added Structural Capital (STVA), and Intellectual Capital were proxied by Value Added Intellectual Coefficient (VAIC) simultaneously has an effect on Company Value (Tobin's Q). From the result of this research, investors in order to make intellectual capital as a consideration before making investment decisions because better company value will show better growth prospects so as to provide prosperity for investors and shareholders.
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12

Fawzi Shubita, Mohammad. "Intellectual capital and market value: evidence from Jordan." Investment Management and Financial Innovations 16, no. 4 (November 12, 2019): 37–45. http://dx.doi.org/10.21511/imfi.16(4).2019.04.

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This research aims to apply the value-added intellectual coefficient (VAIC) model to test the impact of intellectual capital (IC) on market value of the Jordanian industrial firms. The research increases the awareness of the need for firms of all sizes to communicate and value their business beyond capturing numbers alone. The sample for this study is 73 Jordanian manufacturing shareholders companies during the period 2005–2017. The sample employed consists of 648 firm-year observations. Market value is measured using the market capitalization over the total assets. Valuation approaches are a challenging area created to enable the stakeholders, or outside parties, to put an economic value on a firm.The IC and its components: capital employed (CEE), structural capital (SCE), and human capital (HCE) of industrial firms have been analyzed, and their impact on market value has been estimated using regression models. The results show that there is no relationship between IC and the market value; HCE is associated with the market value, and SCE and CEE are not associated with the market value. This could be explained by the increase in employees’ training, as a regular training program is an essential factor in managers’ and employees’ performance. Practically, investors have a positive view of a firm that has higher employee expenditure than its investment in physical capital. Future research should be made on the empirical analysis of other sectors to determine whether different results and explanations can be obtained.
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13

Intan Cahyani, Ramadhania, Tara Widiarti S, and Jelita Listya Ferdiana. "Pengaruh Intellectual Capital terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, no. 01 (June 8, 2015): 1–18. http://dx.doi.org/10.35838/jrap.v2i01.88.

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A B S T R A C T This study aims to determine the effect of Intellectual Capital (IC) on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). The independent variable of this study is Intellectual Capital (IC) while the dependent variable is profitability. Intellectual Capital (IC) was measured using VAICTM (Value Added Intellectual Coefficient) method which has 3 indicators, namely VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), and STVA (Structural Capital Value Added). Meanwhile, profitability was measured using ROA (Return On Asset). Purposive sampling method was used in this study. Moreover, the populations involved were companies specializing on manufacturing. The total of samples used was 58 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010-2013 period. In addition, Partial Least Square (PLS) was used as data analysis method. The result showed that Intellectual Capital (IC) has significant effect on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). Therefore, VAICTM (Value Added Intellectual Coefficient) method can be used as a tool of decision making for stakeholder by integreting Intellectual Capital (IC) in the decision making process. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel bebas dari penelitian ini adalah Intellectual Capital (IC) sedangkan variabel terikat adalah profitabilitas. Modal intelektual (IC) diukur dengan menggunakan metode VAIC (Value Added Intellectual Coefficient) yang memiliki 3 indikator, yaitu VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), dan STVA (Structural Capital Value Added). Sementara itu, profitabilitas diukur dengan menggunakan ROA (Return On Asset). Metode purposive sampling yang digunakan dalam penelitian ini. Selain itu, populasi yang terlibat perusahaan yang mengkhususkan diri pada manufaktur. Total sampel yang digunakan adalah 58 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2010-2013. Selain itu, Partial Least Square (PLS) digunakan sebagai metode analisis data. Hasil penelitian menunjukkan bahwa Intellectual Capital (IC) memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Oleh karena itu, metode VAIC (Value Added Intellectual Coefficient) dapat digunakan sebagai alat pengambilan keputusan bagi stakeholder dengan integreting Intellectual Capital (IC) dalam proses pengambilan keputusan. JEL Classification: G14, G30
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14

Intan Cahyani, Ramadhania, Tara Widiarti S, and Jelita Listya Ferdiana. "Pengaruh Intellectual Capital terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia." Jurnal Riset Akuntansi & Perpajakan (JRAP) 2, no. 01 (June 8, 2015): 1–18. http://dx.doi.org/10.35838/jrap.2015.002.01.1.

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A B S T R A C T This study aims to determine the effect of Intellectual Capital (IC) on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). The independent variable of this study is Intellectual Capital (IC) while the dependent variable is profitability. Intellectual Capital (IC) was measured using VAICTM (Value Added Intellectual Coefficient) method which has 3 indicators, namely VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), and STVA (Structural Capital Value Added). Meanwhile, profitability was measured using ROA (Return On Asset). Purposive sampling method was used in this study. Moreover, the populations involved were companies specializing on manufacturing. The total of samples used was 58 manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2010-2013 period. In addition, Partial Least Square (PLS) was used as data analysis method. The result showed that Intellectual Capital (IC) has significant effect on profitability of manufacturing companies listed in Indonesia Stock Exchange (IDX). Therefore, VAICTM (Value Added Intellectual Coefficient) method can be used as a tool of decision making for stakeholder by integreting Intellectual Capital (IC) in the decision making process. A B S T R A K Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital (IC) terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Variabel bebas dari penelitian ini adalah Intellectual Capital (IC) sedangkan variabel terikat adalah profitabilitas. Modal intelektual (IC) diukur dengan menggunakan metode VAIC (Value Added Intellectual Coefficient) yang memiliki 3 indikator, yaitu VAHU (Value Added Human Capital), VACA (Value Added Capital Employed), dan STVA (Structural Capital Value Added). Sementara itu, profitabilitas diukur dengan menggunakan ROA (Return On Asset). Metode purposive sampling yang digunakan dalam penelitian ini. Selain itu, populasi yang terlibat perusahaan yang mengkhususkan diri pada manufaktur. Total sampel yang digunakan adalah 58 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari periode 2010-2013. Selain itu, Partial Least Square (PLS) digunakan sebagai metode analisis data. Hasil penelitian menunjukkan bahwa Intellectual Capital (IC) memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Oleh karena itu, metode VAIC (Value Added Intellectual Coefficient) dapat digunakan sebagai alat pengambilan keputusan bagi stakeholder dengan integreting Intellectual Capital (IC) dalam proses pengambilan keputusan. JEL Classification: G14, G30
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15

Wibowo, Wibowo, and Mailani Mailani. "ANALISIS PENGARUH BOOK VALUE, ECONOMIC VALUE ADDED, DAN INTELLECTUAL CAPITAL TERHADAP MARKET VALUE PERUSAHAAN (STUDI PADA EMITEN NON PERBANKAN DALAM INDEKS LQ-45)." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 5, no. 2 (May 4, 2019): 131. http://dx.doi.org/10.25105/jipak.v5i2.4476.

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<p class="Style1"><em>This research aims to know the effect of book value, economic value added and intellectual capital on the maket value offirms. This research added variables of book value, EVA, and intellectual capital same as Huang &amp; Wang (2008) had been done in their research. Purposive sampling method was used in taking research samples, and the periods of this research were from 2005 to 2008. 101 non banking firms in LQ-45 indexes from 2005 to 2008 were used as samples in this research. The results of this research showed that book value has significant influence on the market value offirms. EVA has significant influence on market value in first model of this research but it becomes no significant influence on market value of firm in second model of this research after adding intellectual capital. Moreover, this research also found that intellectual capital provides incremental information for the evaluation of stocks (market value).</em></p>
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16

Kurniawan, Fajar Dysna, and Siti Zulaikha. "DETERMINAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: PERSPEKTIF INTELLECTUAL CAPITAL DAN PENGUNGKAPAN." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 10 (October 30, 2020): 1929. http://dx.doi.org/10.20473/vol7iss202010pp1929-1943.

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ABSTRAKIntellectual Capital diakui oleh para ahli sebagai intangible asset yang mampu menciptakan nilai tambah dan meningkatkan daya saing bagi suatu korporasi. Tujuan dari penilitian ini adalah untuk menganalisi pengaruh atau hubungna anatara intellectual Capital (IC) dan ntellectual capital disclousre (ICD) terhadap kinerja keuangan perbankan syariah di Indonesia. Dengan model pengukuiran IC menggunakan model iB-VAIC (islamic bank-valuie added intellectual capital) dengan komponen (1) iB-VACA (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital ) dan (3) iB-STVA ( Structure Capital Vallue Added) . Proksi pengukuran kinerja keuangan menggunakan ROA (Return On Asset) dan ROE (Return On Equity). Sampel dalam penelitian ini 10 Bank Umum Syariah , dengan menggunakan teknik purposive sampling dengan kriteria tertentu untuk mengambil sampel Bank Umum Syariah yang akan dteliti. Metode analisis menggunakan regresi data panel. Hasil penelitian ini dengan menggunakan empat model regresi menunjukkan hasil bahwa : (1) IC dengan model iB-VAIC berpnegaruh postif signifikan dengan ROA dan ROE. (2) Komponen IC iB-VACA,iB-VAHU dan iB-STVA berpengaruh positif signifikan dengan ROA dan ROE.(3) Sedangkan pengungkapan modal intelektual atau ICD menunjukkan hasil yang tidak signifikan terhadap ROA dan ROE. Kata kunci : Kinerja Keuangan, iB-VAIC (islamic bank - valuie added intellectual capital), iB-VACA (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital ) dan iB-STVA ( Structure Capital Vallue Added ABSTRACTIntellectual Capital recognized by experts as intangible assets capable of creating added value and increasing competitiveness for a corporation. The purpose of this research is to analyze the influence or relationship between intellectual capital (IC) and intellectual capital disclosure (ICD) on the financial performance of Islamic banking in Indonesia. The IC engraving model uses the modeliB-VAIC (Islamic bank-value added intellectual capital) with components (1) iB-VACA (Vallue Added Capital Employed), (2) iB-VAHU (Vallue Added Human Capital) and (3) iB-STVA (Structure Capital Vallue Added). Proxies for measuring financial performance use ROA (Return On Assets) and ROE (Return On Equity). The samples in this study were 10 Sharia Commercial Banks, using purposive sampling techniques with certain criteria to take samples of Sharia Commercial Banks to be studied. The method of analysis uses panel data regression. The results of this study using four regression models showed the results that: (1) IC with a model that has a significant positive effect on ROA and ROE. (2) The IC component iB-VAICiB-VACA,iB-VAHU dan iB-STVA has a significant positive effect on ROA and ROE (3) While the disclosure of intellectual capital or ICD shows insignificant results on ROA and ROE.Keywords: Financial Performance, iB-VAIC (Islamic bank - value added intellectual capital), iB-VACA (Vallue Added Capital Employed), iB-VAHU (Vallue Added Human Capital) and iB-STVA (Structure Capital Value Added)
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17

Purnomo, Listiya Ike. "PENGARUH INTELEKTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN INDUSTRI JASA SEKTOR PROPERTI DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 –2015." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 1 (January 31, 2018): 83. http://dx.doi.org/10.32493/jabi.v1i1.y2018.p83-107.

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Penelitian ini bertujuan untuk mengetahui apakah Intellectual Capital diproksikan dengan Value Added Intellectual Coeffisien berpengaruh signifikan terhadap profitabilitas yang diukur dengan ROA menggunakan metode analisis Data Panel yang diolah dengan program Eviews 7.0. Value Added Capital Employed (VACA) menunjukkan t-statistik> t-tabel 0,610972 <1,97253, dan nilai probabilitasnya 0,5420> 0,05 membuktikan tidak ada pengaruh signifikan dari Value Added Capital Employed (VACA) pada Return On Assets (ROA). Nilai Tambah Modal Manusia (VAHU) menunjukkan t-statistik> t-tabel yaitu 5,324171> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan terdapat pengaruh signifikan Value Added Human Capital (VAHU) terhadap Return On Assets (ROA). Structural Capital Value Added (STVA) menunjukkan t-statistik> t-tabel adalah 2,559279> 1,97253, dan nilai probabilitas 0,0113 <0,05membuktikan bahwa ada pengaruh signifikan dari Structural Capital Value Added (STVA) terhadap Return On Assets (ROA) . Nilai Tambah Intelektual Koefisien (VAIC) menunjukkan t-statistik> t-tabel yaitu 20,21010> 1,97253, dan nilai probabilitas 0,0000 <0,05 membuktikan ada pengaruh signifikan Value Added Intellectual Coefficient (VAIC) terhadap Return On Assets (ROA) . Hasil uji simultan menunjukkan F-statistic> F-tabel adalah 59,13104> 2,42 dan nilai probabilitas 0,000000 <0,05 membuktikkan bersama-sama elemen Intellectual Capital memiliki pengaruh yang signifikan terhadap Return On Assets (ROA). Adjusted R-Squared (R2) sebesar 0,558249 menunjukkan bahwa persentase kontribusi variabel independen terhadap variabel dependen adalah 55,8%. Berdasarkan hasil pengujian dan pembahasan, dapat disimpulkan bahwa Intellectual Capital (IC) yang diukur dengan Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA) dan Value Added Intellectual Capital (VAIC) Memiliki pengaruh yang signifikan terhadap profitabilitas yang diukur dengan Return On Assets (ROA).
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Putri, Chatarina Setyani Aswojo, and Nurfauziah Nurfauziah. "Pengaruh Intellectual Capital, Rate of Growth of Intellectual Capital dan Pengungkapannya terhadap Kinerja Keuangan Perusahaan." INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia 2, no. 4 (September 1, 2019): 486–504. http://dx.doi.org/10.31842/jurnal-inobis.v2i4.107.

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Penelitian ini bertujuan untuk menguji pengaruh intellectual capital, rate of growth of intellectual capital (ROGIC) dan pengungkapannya terhadap kinerja keuangan perusahaan yang diproksikan dengan return on asset (ROA). Metode yang digunakan untuk mengukur intellectual capital yaitu value added intellectual coefficient (VAIC™). Penelitian ini juga menguji pengaruh dari ketiga komponen intellectual capital (VAIC) yaitu physical capital (value added capital employed – VACA), human capital (value added human capital – VAHU) dan structural capital (value added structural capital – STVA) terhadap kinerja keuangan perusahaan. Penentuan sampel dilakukan menggunakan metode purposive sampling dan diperoleh sampel sebanyak 250 perusahaan jasa yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Teknik analisis data dalam penelitian ini menggunakan analisis regresi berganda dan uji t. Hasil penelitian menunjukkan bahwa intellectual capital (VAIC), VACA dan VAHU berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Sedangkan STVA berpengaruh negatif dan signifikan terhadap kinerja keuangan perusahaan. Serta ROGIC dan ICD tidak berpengaruh terhadap kinerja keuangan perusahaan. Kata Kunci : Intellectual Capital (VAIC), Return on Asset (ROA).
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Nafiroh, Susi, and Joicenda Nahumury. "The influence of intellectual capital on company value with financial performance as an intervening variable in financing institutions in Indonesia." Indonesian Accounting Review 6, no. 2 (December 5, 2017): 159. http://dx.doi.org/10.14414/tiar.v6i2.604.

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The objective of this study is to examine the influence of intellectual capital on compa-ny value with financial performance as an intervening variable in financing institu-tions listed on the Indonesian Stock Exchange (IDX) 2010 - 2014. This research uses Value Added Intellectual Coefficient (VAICTM) model that consists of three compo-nents: Value Added Capital Employed (VACA), Value Added Human Capital (VA-HU), and Value Added Structural Capital (STVA). Company value is measured using Tobin’s Q, financial performance is measured using Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS). The data consisted of 67 samples. Sampling is conducted using census method. Data analysis technique used in this study is Partial Least Square (PLS). The results show that: (1) intellectual capital has an influence on company value (2) financial performance mediates the relationship between intellectual capital and company value. The important thing in this study is that intellectual capital can be used for adding the firm value.
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Setiawan, Rahmat, and Budi Yuda Prawira. "Intellectual Capital and the Performance of Manufacturing Companies in Indonesia." JMM UNRAM - MASTER OF MANAGEMENT JOURNAL 7, no. 3 (September 17, 2018): 13. http://dx.doi.org/10.29303/jmm.v7i3.312.

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This study aimed at examining the effect of intellectual capital and its components covering value added capital employed, value added human capital, and structural capital value added on the firm performance. Intellectual capital was measured by using Pulic’s model, while the firm performance was measured by return on asset, return on equity, and market-to- book ratio. The samples used in this study were 103 manufacturing industries and we also investigated every subsector of the manufacturing industries including 51 basic and chemical industries, 30 miscellaneous industries, and 22 consumer goods industry listed on Indonesia Stock Exchange during the period of 2012 up to 2016. Multiple regression analysis was used to test the hypothesis. The result of the study showed that intellectual capital had a significant positive effect on return on asset, return on equity, and market-to-book intellectual capital on the firm performance in each subsector of the manufacturing industry. Value added capital employed as a component of intellectual capital was the most influential component on the firm performance. This findings indicated that a firm with great and well managed of capital employed, allowing a firm to improve their performance. Penelitian ini bertujuan untuk menguji pengaruh intellectual capital dan komponennya yang meliputi value added capital employed, value added human capital, dan structural capital value added terhadap kinerja perusahaan. Intellectual capital diukur menggunakan model Pulic, sementara kinerja perusahaan diukur dengan return on asset, return on equity, dan market-to-book ratio. Sampel yang digunakan dalam penelitian ini adalah 103 perusahaan pada industri manufaktur, dan kami juga kami meneliti masing-masing subsektor dari industri manufaktur yang meilputi 51 perusahaan pada industri dasar dan bahan kimia, 30 perusahaan pada aneka indstri, dan 22 perusahaan pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama jangka waktu 2012-2016. Analisis regresi berganda digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif signifikan terhadap return on asset, return on equity, dan market-to-book ratio di semua industri. Selain itu, hasil penelitian ini juga menunjukkan bahwa tidak ada perbedaan pengaruh intellectual capital terhadap kinerja perusahaan pada masing-masing subsektor industri manufaktur. Value added capital employed yang merupakan komponen dari intellectual capital merupakan komponen yang paling berpengaruh terhadap kinerja perusahaan. Temuan ini menunjukkan bahwa perusahaan dengan modal yang besar dan dikelola dengan baik, memungkinkan perusahaan untuk meningkatkan kinerjanya.Intellectual capital, value added capital employed, value added human capital, structural capital value added, return on asset, return on equity, market-to-book ratio.
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Hamidah, Hamidah, Dian Puspita Sari, and Umi Mardiyati. "PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA BANK GO PUBLIC YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2009-2012." JRMSI - Jurnal Riset Manajemen Sains Indonesia 5, no. 2 (September 30, 2014): 186–203. http://dx.doi.org/10.21009/jrmsi.005.02.1.

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The purpose of this study is to know the effect of intellectual capital on financial performance on bank go public listed on the Indonesia Stock Exchange in 2009-2012. The sampel are several bank go public. The research method in this study uses correlation study. The research model in this study employs panel data analysis with random effect approach on model 1a and fixed effect approach on model 1b. The empirical results show that intellectual capital that proxy with Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) have positive significant effect on Earning per Share (EPS) but Structural Capital Value Added (STVA) has negative and no significant effect on Earning per Share (EPS). While, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) have positive significant effect on Return On Assets (ROA). Keywords: Intellectual Capital, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Earning per Share (EPS), Return On Assets (ROA)
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Sabrina, Sasya. "Analysis of Intellectual Capital Effect Toward Financial Performance and Growth." Binus Business Review 6, no. 3 (November 30, 2015): 449. http://dx.doi.org/10.21512/bbr.v6i3.955.

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The purpose of this research is to investigate the influence of intellectual capital of firm toward financial performance and growth. The Value Added Intellectual Coefficient (VAICTM) is used to measure intellectual capital. The indicators for VAICTM are Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The indicators for financial performance are Current Ratio (CR), Total Assets Turnover (TATO), Return on Investment (ROI), and Return on Equity (ROE). The indicators for growth are Earnings Growth (EG) and Assets Growth (AG). This research uses data drawn from 92 publicly listed manufacturing companies in Indonesian Stock Exchange in 2010, 2011, and 2012. Partial Least Square (PLS) is used as the method of data analysis. This research uses SmartPLS 3.2.0 to analyze the data.The results show that: intellectual capital doesn’t influence financial performance and intellectual capital positively influences growth.
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Smuda- Kocoń, Marlena. "VALUE ADDED OF INTELLECTUAL CAPITAL IN BANKS AND THE HYSTERESIS EFFECT." Scientific Papers of Silesian University of Technology. Organization and Management Series 2019, no. 136 (2019): 551–63. http://dx.doi.org/10.29119/1641-3466.2019.136.42.

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Setyowati, Tupi, and Jamilah Jamilah. "The Value-Added Analysis of Intellectual Capital for Banking Financial Performance." Agregat: Jurnal Ekonomi dan Bisnis 3, no. 1 (March 22, 2019): 17. http://dx.doi.org/10.22236/agregat_vol3/is1pp17-24.

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This study was conducted to see how intellectual capital (IC) affects company performance (ROA)by entering the size variable in its calculations. This study also analyzes how much financial performancechanges occur as an effect of the efficiency of the use of capital employees (CEE), the efficiencyof using Structural Capital (SCE), and the partial efficiency of using Human Capital (HCE).Research was conducted on conventional banking in Indonesia for the period 2013 - 2017. Theresearch data was obtained from the official website of the Indonesia Stock Exchange (IDX). Thisstudy found that VAIC had a significant positive effect on ROA, and from the three IC components itturned out that the CEE component had the greatest influence on ROA
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Anggraini, Novita, Nurzi Sebrina, and Mayar Afriyenti. "Pengaruh Intellectual Capital Terhadap Kualitas Laba:." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (March 25, 2019): 369–87. http://dx.doi.org/10.24036/jea.v1i1.80.

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This research aims to examine the effect of intellectual capital of earnings quality. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 52 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with Eviews8 software. The results showed that the variables of Value Added Capital Employed (VACA) had a significant positive effect on Earning quality. Value Added Human Capital (VAHU) had no effect on Earning quality and Structural Capital Value Added (STVA) had no effect on earning quality
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Lestari, Henny Setyo. "PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN ASURANSI DI INDONESIA." Jurnal Manajemen 21, no. 3 (November 6, 2017): 491. http://dx.doi.org/10.24912/jm.v21i3.264.

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The purpose of this paper is to analyze the role of intellectual capital (IC) and its relationship with financial performance of Indonesian Insurance during the period 2003-2012. In total, 11 insurance companies were selected as the sample. Regression model (partial least squares) has been applied to examine the relationship between IC and companies return on assets ratio (ROA). The results of the research revealed that Value added capital coefficient (VACA) have a significantly negative effect and value added human capital (VAHU) has a positive significant effect on the performance of the company (ROA), while the value added of structural capital (SCVA), firm size and financial leverage does not have a significant effect on company performance (ROA). Value added human capital (VAHU) and financial leverage has a positive significant effect on the performance of the company (ROE), while the Value Added Capital Coefficient (VACA), Value Added Structural Capital (SCVA) and firm size has no significant effect on company performance (ROE).
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Banjarnahor, Erliana. "ANALYSIS OF VALUE ADDED INTELLECTUAL CAPITAL TO THE FINANCIAL PERFORMANCE OF LISTED BANKING COMPANIES IN INDONESIA." International Journal of Contemporary Accounting 1, no. 1 (July 30, 2019): 61. http://dx.doi.org/10.25105/ijca.v1i1.5185.

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<p>This study aims to find out is there any correlation Value Added Intellectual Coefficient to the financial performance of listed banking company in Indonesia Stock Exchange (IDX). In this research, we using a sample of a banking company that listed during period 2009-2016. We using purposive sampling, there for the number of samples is 23 banks, so for 8 years become total 184. The data analysis technique is using regression multivariate. The result is significant positive impact between Value Added Intellectual Coefficient banking companies’ financial performance, but if the Value Added Intellectual Coefficient components such as value-added capital employed, value-added human capital, structural capital value-added are tested one by one, the outcomes are not significantly impacted on financial performance (return on assets, asset turnover, and assets growth). The limitations of this research are not using market measurement, only using financial measurement.</p>
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Nainggolan, Milda Fitriani, and Helvoni Mahrina. "PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN STUDI KASUS PERUSAHAAN INDUSTRI TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA." JAZ:Jurnal Akuntansi Unihaz 2, no. 2 (November 16, 2019): 95. http://dx.doi.org/10.32663/jaz.v2i2.995.

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This study aims to determine how much influence intellectual capital has on firm value. Variable intellectual capital is measured by the pulic model (1998) "Value Added Intellectual Coefficient" (VAIC ™). Company value is measured by Price Book Value (PBV). The research sample used was a mining industry company listed on the Indonesia Stock Exchange (IDX) with the study period of 2013 - 2017. Data were collected by purposive sampling method. The sample used is 19 companies each year. The research method uses the classic assumption test, multiple linear regression analysis, t test, f test and coefficient of determination. The results showed that Value added human capital had no effect on firm value, Value added capital employed had no effect on firm value and Structural capital value added had an effect on firm value.
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Sundarta, Muhammad Imam, Rahmat Mulyana Dali, and Vini Indrawati. "Analisis Intellectual Capital untuk Mengukur Nilai Perusahaan pada PT BERKAT ANUGERAH MELIMPAH." Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 15, no. 1 (March 31, 2020): 70. http://dx.doi.org/10.32832/neraca.v15i1.3334.

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Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap nilai perusahaan yang diukur menggunakan metode VAICTM (value added intellectual capital). penelitian ini merupakan penelitian kuantitatif. penelitian ini menggunakan data sekunder berupa laporan keuangan. Populasi oenelitian ini adalah perusahaan PT BERKAT ANUGERAH MELIMPAH pada tahun 2014-2016. Tujuan dari penelitian ini adalah untuk mengetahui bahwa variabel (VACA – value added capital employed), human capital (VAHU – value added human capital), structural capital (STVA – structural capital value added) berpengaruh signifikan terhadap nilai perusahaan.
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Nguyen, Anh Huu, and Duong Thuy Doan. "The Impact of Intellectual Capital on Firm Value: Empirical Evidence From Vietnam." International Journal of Financial Research 11, no. 4 (June 28, 2020): 74. http://dx.doi.org/10.5430/ijfr.v11n4p74.

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The paper aims to investigate the impact of intellectual capital on firm value in the context of Vietnam. The research sample includes 61 manufacturing companies listed on Vietnam stock market for the period from 2013 to 2018. Three statistical methods approaches are employed to address econometric issues and to improve the accuracy of the regression coefficients include Ordinary Least Square (OLS), Random Effects Model (REM) and Fixed Effects Model (FEM). This research uses value-added intellectual capital (VAIC) to measure the intellectual capital of a firm. Value-added intellectual capital (VAIC) is considered as an effective measure by which a company uses material, financial, and intellectual capital to increase. The VAIC includes the sum of three components: Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE) and Capital Employed Efficiency (CEE, including physical and financial capital). In this paper, firm value is measured by Tobin’s Q ratio. Some control variables such as leverage, firm size, growth rate, and state capital are used in the regression model that pointed out the impact of intellectual capital on a firm value. The empirical results show a statistically significant positive impact of value-added intellectual capital (VAIC) on a firm’s profitability. This evidence provides a new insight to managers on how to improve the value of manufacturing companies listed on Vietnam stock market.
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Fourati, Hedia, and Habib Affes. "Intellectual Capital Investment, Stakeholders' Value, Firm Market Value and Financial Performance: The Case of Tunisia Stock Exchange." Journal of Information & Knowledge Management 12, no. 02 (June 2013): 1350010. http://dx.doi.org/10.1142/s021964921350010x.

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The purpose of this paper is to investigate the role of intellectual capital investment in improving the firm's market value, stakeholders' value and financial performance. Using data drawn from 21 listed companies in Tunisia Stock Exchange, we conducted two studies. On one hand, from using Charreaux (Charreaux (2006). La valeur partenariale: Vers une mesure opérationnelle. Cahier de FARGO no. 1061103, November) measure of stakeholders' value, we demonstrate that financials come to present the weakest stakeholders' value and clients monopolises in term of value acquisition due to a weak ability of negotiation of firms. On the other hand, we construct a regression model of Pulic's value added intellectual capital investment (VAIC) as the measure of the value added from intellectual capital, in market valuation and financial performance. Our results stressed the fact that there is a positive impact of intellectual capital by human capital efficiency and capital employed efficiency on improving firm's market value. Nevertheless, financial performance measured by ROA is still justified by the traditional measure relying on capital employed efficiency. Indeed for Tunisian quoted firms, human capital investment is a pilar for ameliorating firm market valuation of financial performance.
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Pratiwi, Ema, and Rahmad Kadry. "Islamic Banking - Value Added Intellectual Coeficient (IB-VAIC) as an Intellectual Capital Proxy Indonesian Islamic Banking." Global Review of Islamic Economics and Business 2, no. 2 (September 7, 2015): 127. http://dx.doi.org/10.14421/grieb.2014.022-04.

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The main idea of this research is to make the concept of intellectual capital as the most valuable intangible assets for the company. Basically, tangible assets which is owned by the company is also controlled by humans. This study offers Islamic Banking-Value Added Intellectual Coefficient (IB-VAICTM) modified the model pulic by Ulum (2013) as a performance measurement of intellectual capital of Islamic banking in Indonesia. This study also makes Islamic banks rank in term of Best Performance Index (BPI) which is measured using IB-VAIC™. The data used are annual reports, particularly financial performance and balance sheet, obtained either through the official website of each bank as well as from BI website. This study finds that during the study period (2010-2014), the overall performance of Islamic banking in Indonesia in the category of "good performers" with a score of VAIC 2.57. The results also indicates that individual banks that including into the category of "top performers" are three (3) banks, "good performers" 4 (four) Bank and "common performers" 4 (four) Bank. The limitations of this study is that the data used only 11 (eleven) Commercial Bank (BUS) in Indonesia, while the overall number of banks per January 2015 was 197.
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Gunawan, Hendra, and Rica Tartila. "IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 1 (April 16, 2019): 45–50. http://dx.doi.org/10.30871/jama.v1i1.1239.

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Science and emerging technology in the manufacturing industry made the importance of implementing knowladge based industries, it has focused the importance of the using intellectual capital in this industry. This study aims to analyze the impact of intellectual capital on the financial performance. The empirical data were drawn from panel consisting of 51 companies manufacturing in Indonesia Stock Exchange (IDX) from 2010-2014. Various regression models were examined in order to test the hypothesis included in the proposed conceptual framework. The result showed value added intellectual capital (VAIC), value added human capital (VAHU), structural capital value added (STVA) have significant effect with four financial performance measures ROA, ROE, GR, EVA. Meanwhile, value added capital employed (VACA) have significant effect with two dependent variable ROA,ROE and no significant effect on GR, EVA. The results of the overall analysis regression only VACA which had no effect with GR and EVA.the lack of available data for the appropriate analysis be the main limitations of this study. The result of this study can explained the role and importance of intellectual capital to improve financial performance for companies and the result of this study study also can be used by shareholders and investors.
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Deniswara, Kevin, Ratu Marwaah Firhatil Uyuun, Ang Swat Lin Lindawati, and Willnaldo Willnaldo. "Intellectual Capital Effect, Financial Performance, and Firm Value: An Empirical Evidence from Real Estate Firm, in Indonesia." Winners 20, no. 1 (May 24, 2019): 49. http://dx.doi.org/10.21512/tw.v20i1.5500.

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This research aimed to analyze the impact of intellectual capital towards the firm’s financial performance and firm’s value. Intellectual capital was measured by Value Added Intellectual Capital (VAIC) which has three components, such as Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Firm’s financial performance and firm’s value were measured by Return on Assets (ROA), Return on Equity (ROE), Revenue Growth (RG), and Tobin’s Q ratio. There were 102 observations of Property and Real Estate company sector listed in Indonesia Stock Exchange period 2014-2016 that was analyzed using the linear regression method. The results show that VAIC has a significant impact towards financial performance and firm’s value, except revenue growth, which means that the firm’s ability to generate value added and also profit with total assets and equity increase if IC is managed properly. Therefore, VACA is the only component of VAIC that has a significant impact towards financial performance and firm’s value, except RG which means that the capital employed is already managed properly.
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Idrus, Olivia, and Noorina Hartati. "The Value Relevance of Intellectual Capital on Firm Performance in Transportation Industry." Journal of Economics, Business, and Government Challenges 3, no. 1 (August 22, 2020): 40–47. http://dx.doi.org/10.33005/ebgc.v3i1.102.

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Previous studies that investigate the relationship between intellectual capital and financial performance or market value show different results. Meanwhile, intellectual capital begins to overtake physical assets as the most important assets for firms. It also happens in transportation industry. Transportation industry has a big influence on social and economic activities. Therefore, this study aims to analyze the effect of different measures of intellectual capital on firms’ performance. We use transportation firms listed in the Indonesian Stock Exchange (IDX) in 2011-2015. We use three independent variables in this study, namely, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) and Structural Capital Value Added (STVA) as the proxies of intellectual capital that are measured using the VAICTM model by Pulic (1998). The dependent variables are Return on Assets (ROA) and Return on Equity (ROE) as the proxies of firm performance. By using multivariate linear regression analysis, we show that VACA (CE), VAHU (HC) and STVA (SC) variables do not affect ROA and ROE as the proxies of firm performance. However, the VAIC TM variable that combines VACA (CE), VAHU (HC) and STVA (SC) positively affect both ROA and ROE.
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Fijałkowska, Justyna. "Value Added Intellectual Coefficient (VAIC™) as a Tool of Performance Measurement." Przedsiebiorczosc i Zarzadzanie 15, no. 1 (January 1, 2014): 129–40. http://dx.doi.org/10.2478/eam-2014-0010.

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Abstract Measurement of the performance of organization is crucial for proper economic decisions. Traditionally, it was focused mainly on financial indicators, that in the Information and Knowledge Era are no longer sufficient and do not reflect in a transparent, complete and cohesive way the multi-dimensional outcomes of business units activities. With the increase of knowledge and other intangibles as the sources of competitive advantage and future viabilities of business units, the performance measurement process must be enlarged by new approaches and new indicators. This aim of this article is to outline the evolution of the concept of measuring the companies’ performance and to present one of the methods for evaluation of enterprises’ performance - VAIC ™ - which by the definition of its author should satisfy the requirements of the New Economy [Pulic 2000, pp. 702-771]. This article focuses on highlighting the characteristics of this method and the algorithm of its calculation. It also attempts to assess the VAIC™ method, indicating its validity and usefulness. The practical example of VAIC™ calculation and interpretation in Polish media sector companies is used, covering the period of analysis of 2007-2011.
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Mojtahedi, Payam, and Mohammad Ali Ashrafipour. "The Effects of Intellectual Capital on Economic Value Added in Malaysians Companies." Current Research Journal of Economic Theory 5, no. 2 (June 20, 2013): 20–24. http://dx.doi.org/10.19026/crjet.5.5520.

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budi ratnasari, rosalia. "PENGARUH VALUE ADDED INTELLECTUAL CAPITAL, GCG, DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN." economica 4, no. 2 (June 30, 2016): 240–57. http://dx.doi.org/10.22202/economica.2016.v4.i2.382.

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Oloukoï, Laurent, and Modeste Senou. "Intellectual Property Rights and Innovation: Implications for Added Value Creation in Africa." British Journal of Economics, Management & Trade 15, no. 3 (January 10, 2016): 1–8. http://dx.doi.org/10.9734/bjemt/2016/28053.

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Silvestri, Antonella, and Stefania Veltri. "Overcoming the additive property of value added intellectual capital (VAIC™) methodology." International Journal of Learning and Intellectual Capital 11, no. 3 (2014): 222. http://dx.doi.org/10.1504/ijlic.2014.063892.

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Chen, Jianbin, Yanli Guo, and Kaibo Xu. "Value Added from Knowledge Collaboration: Convergence of Intellectual Capital and Social Capital." International Journal of u- and e-Service, Science and Technology 7, no. 2 (April 30, 2014): 15–26. http://dx.doi.org/10.14257/ijunesst.2014.7.2.02.

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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 (June 29, 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 contributions to dynamic nature of IC relation and VA. Variables that will help companies to evaluate contribution of each element of IC are added to the model. This paper emphasizes the importance of a company’s IC and the positive interaction between them in generating profits for company.
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Ragelia, Ira, and Puji Sucia Sukmaningrum. "INTELLECTUAL CAPITAL, KINERJA KEUANGAN, DAN NILAI PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX: PENDEKATAN SEM-PLS." Jurnal Ekonomi Syariah Teori dan Terapan 7, no. 8 (August 25, 2020): 1468. http://dx.doi.org/10.20473/vol7iss20208pp1468-1483.

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This study aims to analyze the effect of intellectual capital on firm value through financial performance as a intervening variable on companies that are consistently listed on the Jakarta Islamic Index from 2014 to 2018. Based on purposive sampling techniques, there are 15 companies used as research samples. This research tested used the Structural Equation Modeling method with Partial Least Square (SEM-PLS). The measurement of intellectual capital in this study uses the VAICTM method, which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). It was found that intellectual capital influence on firm's value directly and indirectly. Financial performance as a partial intermediary reflected through Return on Assets (ROA), Current Ratio (CR), Debt to Total Assets Ratio (DAR), Total Assets Turnover (TATO), and Earnings per Share (EPS). However, only ROA and TATO indicators can reflect financial performance variables. In the intellectual capital variable, there is only one valid indicator, namely physical and financial capital (VACA). The company's value in this study reflected through Market to Book Value and Tobin's Q.Keywords: intellectual capital, financial performance, firm’s value, SEM-PLS, Jakarta Islamic Index
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Yuniarsih, Nia. "Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan." BIP's JURNAL BISNIS PERSPEKTIF 9, no. 1 (January 31, 2017): 67–77. http://dx.doi.org/10.37477/bip.v9i1.41.

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The objective of this study is to examine the influence of Intellectual Capital to Profitability. This study takes sample from 38 bank at the Indonesia Stock Exchange (IDX), which were published in financial report from 2015-2016. The sample was determined based on the following criteria: (a) issued its financial statement ended 31 December; and (b) reporting earnings ended December 31, 2015 and 31 December 2016. Intellectual Capital were measured by Value Added, Value Added of Capital Employed and Structural Capital Value Added. Profitability was measured by Net Profit Margin. The research hypotheses were tested using single regression. The results of this research show that Intellectual Capital had positive significant influence on profitability.
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45

Arslan, Mehmet Lütfi, and Cevdet Kızıl. "Measuring Intellectual Capital of Turkish Banks Listed on Borsa Istanbul Banking Index (BIST XBANK) with the Market Value / Book Value Method and Value Added Intellectual Coefficient (VAIC) Model." EMAJ: Emerging Markets Journal 9, no. 1 (August 5, 2019): 101–16. http://dx.doi.org/10.5195/emaj.2019.180.

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Intellectual capital is a critical concept to realize and reflect the real value of organizations. This study took advantage of Market Value (MV) / Book Value (BV) method and Value Added Intellectual Coefficient (VAIC) model to measure and compare intellectual capital of Turkish banks listed on Borsa Istanbul Banking Index (BIST XBANK). Also, financial indicators such as Return on Assets (ROA), Return on Equity (ROE), Leverage, (LEV), Capital Adequacy Ratio (CAR) and intellectual capital performance indicators such as MV/BV ratio, Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) and VAIC of banks were compared. Research also ran a Pearson Correlations Test to investigate the relationship between these indicators and to test the hypothesis. Data were gathered from Istanbul Stock Exchange - ISE (Borsa Istanbul), Public Disclosure Platform (KAP), Banks Association of Turkey – TBB (Türkiye Bankalar Birliği), Banking Regulation and Supervision Agency (BRSA), Fortune Turkey, Anadolu Agency and Hurriyet.
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Hamidah, Hamidah, Gatot Nazir Ahmad, and Rahma Aulia. "EFFECT OF INTELLECTUAL CAPITAL, CAPITAL STRUCTURE AND MANAGERIAL OWNERSHIP TOWARD FIRM VALUE OF MANUFACTURING SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) PERIOD 2010-2014." JRMSI - Jurnal Riset Manajemen Sains Indonesia 6, no. 2 (September 30, 2015): 558. http://dx.doi.org/10.21009/jrmsi.006.2.04.

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The purpose of this study is to know the effect of Intellectual Capital, Capital Structure and Managerial Ownership on Firm Value in Manufacturing Company Listed on Indonesia Stock Exchange in 2010-2014. In this research, intellectual capital can be seen from VACA (Value Added Capital Employed), VAHU (Value Added Human Capital), and STVA (Structural Capital Value Added). The research model in this study employs panel data analysis. The samples are manufacturing companies listed in Indonesian Stock Exchange in 2010-2014 selected by purposive sampling. The result show that VACA and STVA has negative and not significant effect on firm value (Tobins’Q). Whereas, VAHU have positive and not significant effect on firm value. Capital structure (DAR) have positive and significant effect on firm value. Managerial ownership (MGRL) have negative and significant effect on firm value. Keywords: Firm Value, Intellectual Capital, VACA, VAHU, STVA, Capital Structure, Managerial Ownership.
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Tamošiūnienė, Rima, and Simona Survilaitė. "Assessment of Intellectual Capital in Joint-Stock Companies." Verslas: teorija ir praktika 17, no. 1 (December 28, 2015): 56–64. http://dx.doi.org/10.3846/btp.2016.686.

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The evaluation of intellectual capital factors is an essential part for the management of joint-stock companies. Many authors indicate that successful intellectual capital management increases value added in joint-stock companies. Nevertheless, intellectual capital is a complex and challenging concept as there is still no clear guidance, what the intellectual capital features and its structural parts are. Theoretical research revealed that scientists accentuate various intellectual capital parts depending basically on the type of their research, on the level of the research (micro, mezzo, macro), variables they selected to investigate and similar. This research paper gives an insight what drivers can be increasing value added in joint-stock companies.
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Acuña-Opazo, Christian, and Oscar Contreras González. "The impacts of intellectual capital on financial performance and value-added of the production evidence from Chile." Journal of Economics, Finance and Administrative Science 26, no. 51 (June 8, 2021): 127–42. http://dx.doi.org/10.1108/jefas-08-2019-0178.

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Purpose The purpose of this paper is to analyse the direct impacts on financial performance and the added value of production in family businesses, considering the efficiency of intellectual capital as determining variables. Design/methodology/approach A comparative analysis between family businesses (FB) and non-family businesses (NFB) is proposed to explore significant differences in the impacts on financial performance and added value of companies, through multivariate techniques. It contributes to the literature on the family business, and its performance from an analytical framework that incorporates the theory of intellectual capital and the measurement of its impact. Findings The findings show that the value-added coefficient of intellectual capital (VAICTM) is a determining factor in the financial performance of companies and, to a greater extent, in the FB than in their NFB counterparts. It is also verified that the efficiency of intellectual capital in the FB has a direct and greater relationship with the value added of production (VAEmp), with respect to non-family businesses, being an important factor in predicting the performance of companies. Practical implications The findings allow us to conclude the importance of efficient management of intangible factors in companies, such as intellectual capital, becoming a competitive advantage factor. Originality/value The document explores the relationship and impact of VAICTM in family businesses that belong to an emerging economy and demonstrates the existence of differences between FB and NFB, at the level of intangible factors under a comparative analysis.
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Survilaitė, Simona, Rima Tamošiūnienė, and Vladimir Shatrevich. "Intellectual Capital Approach to Modern Management through the Perspective of a Company’s Value Added." Verslas: Teorija ir Praktika 16, no. 1 (March 30, 2015): 31–44. http://dx.doi.org/10.3846/btp.2015.553.

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The importance of value creation in small and medium-sized business companies has always been in focus. The changing environment makes a strong impact on all companies all over the world. Nowadays, the value added, which is created by the company, not only depends on tangible but also on intangible assets. It is not enough just to manage internal resources to be efficient or generate high value added. Knowledge and information as an important tool for the management of the external environment have become a new factor of a company. Since elements of the intellectual capital system are intangible and hardly measurable in company’s value added, this paper aims to create a model for the analysis of the creation of a company’s value added through intellectual capital. Subsequent to the review of literature on value creation and management, the authors proposed a model for value creation through intermediate, which presented three main elements of value added creation.
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50

Lusda, I. K. Marla, Hari Wijayanto, and Dedi Budiman Hakim. "MODAL INTELEKTUAL PADA PERUSAHAAN-PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014." JURNAL EKONOMI DAN KEBIJAKAN PEMBANGUNAN 6, no. 1 (July 31, 2018): 58–81. http://dx.doi.org/10.29244/jekp.6.1.58-81.

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This study aimed to analyze the company's intellectual capital in the financial sector. The financial sector companies listed in the Indonesian Stock Exchange (BEI) 2010-2014 was used as the sample. The sample selection using purposive sampling method. The data used in this study were secondary data from company annual report obtained from the official website of Indonesia Stock Exchange. Measurement of intellectual capital in this study using a model of Value Added Intellectual Coefficients (VAIC) and measurement of financial performance using ratio analysis with ROA as profitability variable, ATO as productivity variable, and GR as variable growth. The results showed that the overall financial performance of the financial sector in the period of observation were top performers and common performers. Based on the value of company’s intellectual capital, the intellectual capital components contributed most was human capital. Keywords: Finance, Intellectual capital, Value added intellectual coefficient, VAIC
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