Journal of Business Studies and Management Review
Vol. 5 No. 2 (2022): JBSMR, Vol. 5 No.2, June 2022

THE EFFECT OF INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE AND COMPANY VALUE BEFORE AND DURING COVID-19 PANDEMIC

Fitriaty Fitriaty (Magister of Management, Faculty of Economics and Business, Universitas Jambi, Indonesia)
Muhammad Haris Saputra (Faculty of Economics and Business, Universitas Jambi, Indonesia)
Dessy Elliyana (Faculty of Economics and Business, Universitas Jambi, Indonesia)

Article Info

Publish Date
08 Jul 2022

Abstract

This study aims to examine the effect of Value added Intellectual capital (VAIC) consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) on company performance and company value before and during the Covid-19 pandemic. The sample of this research is companies listed on the Indonesia Stock Exchange for the Mining Industry period 2017-2021. The results of this study before covid HCE, SCE and Size had a negative and significant effect on company performance, CEE and VAIC had a significant positive effect on company performance. VAIC has a positive and significant effect on company value. Meanwhile, when the Covid-19 pandemic CEE had a positive and significant impact on company performance, VAIC had a positive and significant impact on company value.

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Journal Info
Journal of Business Studies and Management Review
Website

Abbrev

jbsmr

Publisher

Universitas Jambi

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

The aim of the Journal of Business Studies and Management Review (JBSMR)  is to be a unique journal in its provision of extraordinary services like quick and professional correspondence with authors, fair and comprehensive articles’ double-blind peer review, prompt results of reviews by our ...