Operations Intellectual Capital Benchmarking System (OICBS)

Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms' activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved.

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Pengaruh Intellectual Capital, Earning per share, dan Leverage terhadap Nilai Perusahaan Food and Beverage di Bursa Efek Indonesia

Owner ◽

10.33395/owner.v4i2.233 ◽

2020 ◽

Vol 4 (2) ◽

pp. 257

Author(s):

Meltry Anggita Sihombing ◽

Debora Natalia Hutagalung ◽

Noviana Siska ◽

D. Sakuntala

Keyword(s):

Intellectual Capital ◽

Purposive Sampling ◽

Food And Beverage

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Intellectual Capital, Earning Pershare, dan Leverage terhadap Nilai Perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2013-2018. Populasi dalam penelitian ini adalah seluruh perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia yang berjumlah 26 perusahaan dengan sampel berjumlah 11 perusahaan dengan periode 2013-2018 selama 6 Tahun serta menggunakan teknik pengambilan sampel yaitu Purposive Sampling. Metode analisis yang digunakan dalam metode penelitian ini adalah metode regresi linier berganda. Jenis penelitian adalah statistik deskriptif dan sifat penelitiannya adalah Explannatory. Hasil penelitian ini menunjukkan secara Simultan (F) Intellectual Capital¸ Earning PerShare, dan Leverage berpengaruh dan signifikan terhadap nilai perusahaan Food and Beverage yang Secara Parsial(T) Intellectual Capital dan Earning PerShare tidak berpengaruh dan signifikan terhadap Nilai Perusahaan. Sementara, Leverage berpengaruh dan signifikan terhadap Nilai Perusahaan Food and Beverage.

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INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE (EVIDENCE FROM INDONESIA’S MANUFACTURING SECTOR)

Research In Management and Accounting ◽

10.33508/rima.v3i1.2743 ◽

2020 ◽

Vol 3 (1) ◽

pp. 1-11

Author(s):

Louis Waluyo ◽

◽

Luky Patricia Widianingsih ◽

Keyword(s):

Competitive Advantage ◽

Intellectual Capital ◽

Manufacturing Sector

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Methodological Proposal Focused on the Intangible Resources Diagnosis of Intellectual Capital for Tourism Destination

Journal of Business and Economics ◽

10.15341/jbe(2155-7950)/08.09.2018/010 ◽

2018 ◽

Vol 9 (8) ◽

pp. 739-748

Author(s):

Quadrini Fabiana Andrea ◽

◽

Abraham Cynthia Anahi

Keyword(s):

Project Management ◽

Intellectual Capital ◽

Research Team ◽

Innovative Activity ◽

Positive Relation ◽

Tourism Destination ◽

Research Project ◽

Intangible Resources

The purpose of this paper is to develop and deepen one of the research lines that since 2010 the research team has been working on. It is related to one of the objectives set forth in the schedule of the research project “Management of the intellectual capital and innovation for tourism destination: a way to boost sector competitiveness”, which is being developed. The aim is to design and present a method that let make a diagnosis of intangible resources of intellectual capital for tourism destination and show its positive relation with innovative activity.

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