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Journal articles on the topic 'INTELLECTUAL VALUE ADDED'

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Published: 4 June 2021

Last updated: 4 February 2022

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1

Iazzolino, Gianpaolo, and Domenico Laise. "Value added intellectual coefficient (VAIC)." Journal of Intellectual Capital 14, no. 4 (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 (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 (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

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

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Ståhle, Pirjo, Sten Ståhle, and Samuli Aho. "Value added intellectual coefficient (VAIC): a critical analysis." Journal of Intellectual Capital 12, no. 4 (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 (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 (1998): 461–82. http://dx.doi.org/10.1006/mare.1998.0090.

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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 (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, intel

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Kartika Putri, Aulia, and Erina Sudaryati. "INTELLECTUAL CAPITAL DAN ABNORMAL RETURN SAHAM." e-NARODROID 4, no. 2 (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 m

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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 (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 be

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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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Fawzi Shubita, Mohammad. "Intellectual capital and market value: evidence from Jordan." Investment Management and Financial Innovations 16, no. 4 (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

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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 (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)

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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 (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)

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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 (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 o

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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 (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 ( Structu

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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 (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 5,3

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18

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 (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

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19

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 (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 Earnin

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20

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 (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

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21

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 (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 (E

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Sabrina, Sasya. "Analysis of Intellectual Capital Effect Toward Financial Performance and Growth." Binus Business Review 6, no. 3 (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

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23

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 (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 h

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Anggraini, Novita, Nurzi Sebrina, and Mayar Afriyenti. "Pengaruh Intellectual Capital Terhadap Kualitas Laba:." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (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 positi

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Lestari, Henny Setyo. "PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN ASURANSI DI INDONESIA." Jurnal Manajemen 21, no. 3 (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 com

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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 (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 Ad

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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 (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 c

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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 (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) berpeng

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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 (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

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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 (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 abilit

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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 (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 financia

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Gunawan, Hendra, and Rica Tartila. "IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 1 (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 capita

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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 (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 Stoc

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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 (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 2011-201

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Fijałkowska, Justyna. "Value Added Intellectual Coefficient (VAIC™) as a Tool of Performance Measurement." Przedsiebiorczosc i Zarzadzanie 15, no. 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 articl

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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 (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 (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 (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 (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 (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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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 (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 Capi

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Yuniarsih, Nia. "Dampak Intellectual Capital Terhadap Profitabilitas Pada Industri Perbankan." BIP's JURNAL BISNIS PERSPEKTIF 9, no. 1 (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 hy

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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 (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 (

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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 (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 nega

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Tamošiūnienė, Rima, and Simona Survilaitė. "Assessment of Intellectual Capital in Joint-Stock Companies." Verslas: teorija ir praktika 17, no. 1 (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, macr

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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 (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

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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 (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 intangib

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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 (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

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