Achieving Competitive Advantage Through Intellectual Capital
- DOI
- 10.2991/aebmr.k.200309.013How to use a DOI?
- Keywords
- intellectual capital, value added capital coefficient, human capital, structural capital, competitive advantage
- Abstract
Intellectual capital is an intangible asset that is beneficial for increasing the company’s competitive ability and performance. Intellectual capital is elusive, but if it is discovered and explored it will give to the organization a new resource base to compete and win the competition. This study will analyse the intellectual capital factor, which consists of value-added capital coefficient, human capital, and structural capital in achieving competitive advantage. The design of this research is causal explanatory. Population in this study are mining companies on the Indonesia Stock Exchange in 2016 to 2018. The sampling technique used is saturated sampling with a total of 223 data. The analysis technique used is multiple linear regression. The results showed that value added capital coefficient, human capital, and structural capital simultaneously affect to competitive advantage. While partially value-added capital coefficient and structural capital have a positive effect on competitive advantage. However, human capital does not affect competitive advantage. The results of this study support the resource-based theory where intellectual capital is able to meet the criteria as a unique resource to create competitive advantage for the company because it provides added value to the company.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Sri Handayani AU - Yosevin Karnawati PY - 2020 DA - 2020/03/12 TI - Achieving Competitive Advantage Through Intellectual Capital BT - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019) PB - Atlantis Press SP - 54 EP - 58 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200309.013 DO - 10.2991/aebmr.k.200309.013 ID - Handayani2020 ER -