Intellectual capital as a longitudinal predictor of company performance in a developing economy

2021 ◽  
Author(s):  
Vladimir Dzenopoljac ◽  
Piotr Kwiatek ◽  
Aleksandra Dzenopoljac ◽  
Nick Bontis
Keyword(s):  
Intellectual Capital ◽  
Company Performance ◽  
Developing Economy

HR Portal

2009 ◽  
pp. 20-33
Author(s):  
Cataldo Dino Ruta
Keyword(s):  
Human Resource ◽  
Intellectual Capital ◽  
Company Performance ◽  
User Profiles ◽  
Access Points ◽  
Differentiation Strategy ◽  
Hr Function

Intellectual capital is today considered a key issue in analyzing the critical determinants of company performance. Companies design more and more human resource (HR) strategies when creating and developing intellectual capital. HR portals are applications that enable single personalized access points designed for specific user profiles and organizational positions. Our clarifications and recommendations highlight that HR portal implementation and use can be contingent if the HR function offers a specific set of HR applications to single employees based on differentiation strategies. HR portal implementation and use can also be individualized if the HR function offers a set of alternatives where the single employee can choose a personal HR configuration that is still aligned with the strategy and based on the differentiation of the workforce. Our contribution intends to underline the role of HR portals as a tool for the pursuit of a mature differentiation strategy of the workforce, where the technologies can increase the opportunities for negotiating and exchanging preferences and expectations between employees and the HR function.

scholarly journals The Value-Added Analysis of Intellectual Capital for Banking Financial Performance

2019 ◽  
Vol 3 (1) ◽  
pp. 17
Author(s):  
Tupi Setyowati ◽  
Jamilah Jamilah
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Structural Capital ◽  
Positive Effect ◽  
Size Variable

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

scholarly journals EFFECT OF GRC AND INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE

2021 ◽  
Vol 13 (2) ◽  
pp. 106-112
Author(s):  
Suud Al Habsyi ◽  
Harry Suharman ◽  
Sofik Handoyo
Keyword(s):  
Intellectual Capital ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Sampling Techniques ◽  
Company Performance ◽  
Analysis Method ◽  
Governance Risk ◽  
Positive Effect ◽  
Collection Methods

This research was conducted on companies that won the Top GRC Award in 2019 and 2020 with secondary data collection methods. The data is collected through purposive sampling techniques. The sample used in this research is 30 companies.The analysis method used is to use SPSS for multiple linear regression analysis. The results present that governance, risk, compliance (GRC) and intellectual capital have a positive effect on the companies performence that have won Top GRC awards.

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals ANALISIS FINANCIAL DISTRESS DENGAN ACCOUNTING RATIO DAN FORECASTING BANKRUPCY TERHADAP PERUSAHAAN PERBANKAN GO PUBLIC DI INDONESIA

2017 ◽  
Vol 17 (1) ◽  
pp. 25
Author(s):  
Rihardhiny Nariswari Putri ◽  
Djuminah Djuminah
Keyword(s):  
Direct Effect ◽  
Intellectual Capital ◽  
Financial Distress ◽  
Quantitative Method ◽  
Negative Influence ◽  
Company Performance ◽  
Z Score ◽  
Public Companies ◽  
Bankruptcy Risk ◽  
Average Value

<p><em>This study aims to analyze the prediction level of bankruptcy by the method of Altman Z Score on banking companies Go Public during the year 2010-2014, the prediction of performance by using intellectual capital in companies that Go Public during the year 2010-2014 and the influence between intellectual capital against the risk of bankruptcy on Go Public companies are battling for 2010-2014.</em></p><p><em>This research uses quantitative method to know its direct effect. Meanwhile, to analyze the risk of bankruptcy using Altman Z-Score and to analyze intellectual capital using VAIC.The results of this study are a) During 2010 - 2014 the average banking indicated bankrupt 43.45%, 50.34% gray, and not bankrupt 6.21%. B) The average value of intellectual capital in 2010-2014 with the top category of 24.14%, good as much as 38.62%, common as much as 28.28% and bad as much as 8.97%. Thus it can be said that intellectual capital of banking in Indonesia is relatively good to support company performance. C) There is a significant negative influence between intellectual capital against bankruptcy risk.</em></p><p><em> </em></p><p><strong><em>Keywords</em></strong><em>: Bankruptcy, Intellectual Capital</em></p>

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP KINERJA PERUSAHAAN

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 93
Author(s):  
Chintya Chintya
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The purpose of th is study was to test empirically the influence of Intellectual Capital and Corporate Sociall Responsibility Disclosure to the performance of companies in Indonesia. Intellectual capital is measured using Pulic method (VAIC) and Corporate Social Responsibility Disclosure measured by using CSDI (CSR Index). Company performance is proxied with company profitability that is measured by Return on Assets. Data used in this study is secondary data, consist of annual reports, financial reports, and sustainability reports. The sample used in this study was chosen by using purposive sampling method with the aim to get the sample according to the criteria. The sample in this study amounted to 76, which consisted of 19 manufacturing companies of the basic and chemiccal industry sectors during the period 2013 to 2016. The results showed that intellectual capital and corporate social responsibility disclosure positively affect the financial performance of the company

scholarly journals Pengaruh Modal Intelektual, Set Kesempatan Investasi Terhadap Kinerja Keuangan Dan Nilai Perusahaan Makanan dan Minumam Yang Terdaftar Pada BEI Periode 2012-2016

SKETSA BISNIS ◽  
2020 ◽  
Vol 7 (2) ◽  
pp. 84-93
Author(s):  
Nurul Mufida ◽  
Muhammad Saifi ◽  
Ari Darmawan
Keyword(s):  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Firm Value ◽  
Capital Investment ◽  
Intangible Asset ◽  
Company Performance ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Investment Opportunity Set

In addition to increasing intangible assets, the company will also see the future by implementing policies regarding investment decisions to increase company performance and company value. For this reason, the purpose of this study is to examine the effect of intellectual capital, investment opportunity sets on company performance and firm value in food and beverage companies listed on the IDX for the period 2012-2106. The study population numbered 14 companies, while the sample used in this study was taken using purposive sampling, the number of samples taken in this research proposal is 11 samples that meet the criteria used. This study uses path analysis. The results of this study indicate that intellectual capital has no significant effect on financial performance, negative intellectual capital is not significant towards firm value, the investment opportunity set has a negative effect on financial performance. The investment opportunity set has a positive and significant effect on firm value, financial performance has a significant positive effect on firm value. ___________________________________________________________________ Perusahaan selain meingkatkan intangible asset, disisi lain perusahaan juga akan melihat masa depan dengan melakukan kebijakan mengenai keputusan investasi  untuk menigkatkan kinerja perusahaan dan nilai perusahaan. Untuk itu tujuan penelitian ini adalah menguji pengaruh modal intelektual, set kesempatan investasi terhadap kinerja perusahaan dan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar pada BEI periode 2012-2106. Populasi penelitian berjumlah dengan jumlah 14 perusahaan, sedangkan  Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan purposive sampling, banyaknya sampel yang diambil dalam usulan penelitian ini adalah 11 sampel yang memenuhi kriteria yang digunakan. penelitian ini menggunakan analisis jalur (path analysis), Hasil penelitian ini menunjukkan modal intelektual tidak berpengaruh signifikan terhadap kinerja keuangan, modal intelektual negatif tidak signifikan  terhadap nilai perusahaan, set kesempatan investasi berpengaruh negative pada kinerja keuangan. Set kesempatan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan.

scholarly journals Faktor-Faktor Nilai Perusahaan: Kajian Berdasarkan Modal Intelektual, Pertumbuhan dan Kinerja Perusahaan

2020 ◽  
Vol 30 (4) ◽  
pp. 911
Author(s):  
Moch. Adam Ferdiansyah ◽  
Fahmi Achmad Faisal
Keyword(s):  
Intellectual Capital ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Analytical Technique ◽  
Company Value ◽  
Capital Growth ◽  
Negative Effect ◽  
Company Growth

This study aims to examine the effect of intellectual capital, growth and company performance on firm value with independent variables namely intellectual capital, company growth and company performance. This research uses a quantitative approach and the sample used is 32 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period which were obtained through a purposive sampling method. The analytical technique used is multiple linear regression. The results of the study show that the variable intellectual capital and company performance have a significant positive effect on the value of the company in manufacturing companies, this indicates that these two variables can be made by investors as a measure of investment in the company. Instead the growth variable of the company shows a non-significant negative effect on the value of the company, it can be interpreted that the growth of the company is not a consideration of investors to invest in the company. Keywords: Company Performance; Intellectual Capital; Company Value; Company Growth.

Measuring the Effect of Human Capital as a Source of value in the Wood Sector of Galiza and Portugal (2002-2017)

2019 ◽  
Vol 37 (3) ◽  
pp. 230
Author(s):  
Amandio F. C. Da Silva ◽  
Carlos Maria Fernandez Jardón
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Company Performance ◽  
Value Addition ◽  
New Model ◽  
Single Dimension ◽  
Main Dimension ◽  
Unorganized Sector ◽  
Wood Sector

While different approaches have been used to measure the human capital effect on company performance, it is less common testing the effects of the human capital as a source of value in a mostly unorganized sector like the wood and related industries in the Galicia (Spain) / Portugal region. The paper aims at measuring the effect of a single dimension of intellectual capital (human capital) and its value addition for the period of 2002-2017. The findings suggest that human capital is the main dimension that adds value to the wood sector, both in Portugal as well as in Galicia. This paper tests a new model to measure the effect of human capital to study its effects on the value addition to the wood sector.

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