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Maharani, Nila Bilqis
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Economics, Econometrics & Finance

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INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF THE COMPANY Maharani, Nila Bilqis; Faisal, Faisal
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1006.521 KB) | DOI: 10.22219/jrak.v9i1.8220

Abstract

This study tests the relationship between intellectual capital and corporate financial performance of Indonesian companies. 63 companies of six industrial sectors listed on Bloomberg Database in 2015-2017 were selected as a sample. The descriptive statistics, Spearman’s correlation and non-parametric Kruskall-Wallisand Mann-Whitneytests were used to analyze the relationship between dependent (financial performance) and independent (intellectual capital) variables. Our findings show that intellectual capital provides a positive contribution effect on corporate financial performance. Consistent with resource- based theory, this finding suggests that intellectual capital is a strategic resource that can generate a value for company to gain a superior performance and competitive advantage.  
Co-Authors Faisal Faisal