Determinants of Intellectual Capital Performance in Indonesian Manufacturing Companies
- DOI
- 10.2991/assehr.k.200529.051How to use a DOI?
- Keywords
- intellectual capital, Indonesia, size, age, profitability, ownership
- Abstract
In the last few decades, the world has been undergoing rapid advancements in science and technology that influence global economic development. A change from industrial to science-based economy has also embarked. Science holds a prominent role in the utilization of intangible resources in the form of intellectual capital that should be disclosed to investors. This research is aimed at investigating whether intellectual capital performance is influenced by firm size, age, profitability, and ownership. This research was a quantitative study from secondary data and the VAICTM model. 152 manufacturing companies listed on the Indonesia Stock Exchange in the period 2014–2017 were chosen as the sample. Two analysis methods were employed, namely descriptive analysis and panel data regression analysis. Results indicated that firm age had a significant effect on intellectual capital performance, while firm profitability had a positive effect on intellectual capital performance. However, firm size and firm ownership had no significant effect on intellectual capital performance. Many of the manufacturing companies in Indonesia have yet to focus on intellectual-capital-based business. It is thus recommended that manufacturing companies in Indonesia increase their focus on intellectual capital.
- 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 - Pandu Harirangga AU - Rosinta Ria Panggabean PY - 2020 DA - 2020/05/04 TI - Determinants of Intellectual Capital Performance in Indonesian Manufacturing Companies BT - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019) PB - Atlantis Press SP - 249 EP - 254 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200529.051 DO - 10.2991/assehr.k.200529.051 ID - Harirangga2020 ER -