The Role of Corporate Intellectual Capital

Pasaribu, Hiras and Purnamasari, Dian Indri and Hapsari, Indri Tri (2012) The Role of Corporate Intellectual Capital. American International Journal of Contemporary Research, 2 (9). pp. 162-170. ISSN 2162-142x

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The purpose of this study was to test empirically the relationship between measures of intellectual capital to firm performance. The research was done by taking a sample of 78 companies from the manufacturing companies listed on the Stock Exchange the period 2006-2008. Intellectual capital is measured by VAICTM developed by Pulic. While the size of the company's performance measured by ROE, EPS, ASR, ATO, PER, GR. The results of this study is that the Intellectual Capital (VAIC) proved to be significantly positive effect on the performance of the company, Intellectual Capital (VAIC) proved to be significantly positive effect on future company performance, average growth rate (ROGIC) did not show significant positive effect on depan. The company's performance of this research is expected to be additional information on business organization and performance assessment in the management of the company's intellectual capital to create value for companies that can provide a competitive advantage.

Item Type: Article
Uncontrolled Keywords: Intellectual capital, performance, competitive, value.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Dr.MSi Akt Hiras Pasaribu
Date Deposited: 26 May 2020 05:07
Last Modified: 26 May 2020 05:09

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