Revisiting the Role of Intellectual Capital on Firms’ Performance: Indonesian Evidence

DOI

10.2991/aebmr.k.200127.072How to use a DOI?

Keywords

Intellectual capital, firms’ performance, human capital efficiencies

Abstract

The purpose of this study is to revisit the effect of intellectual capital on firms’ performance. This study develops previous researches by measuring firm performance from various dimensions. Further analysis is performed by dividing the sample based on firm size. Using Indonesian data, the results provide evidence that intellectual capital has a positive effect on firm performance. Human capital efficiencies as an element of intellectual capital, also positively affect current and future performance. The authors also find that smaller firms receive more benefits than bigger ones in improving performance by investing more in intellectual capital. Our study contributes to the study of intellectual capital, especially in emerging markets.

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/).

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TY  - CONF
AU  - F. Nancy
AU  - D. Sulistiawan
AU  - F.A. Rudiawarni
PY  - 2020
DA  - 2020/01/31
TI  - Revisiting the Role of Intellectual Capital on Firms’ Performance: Indonesian Evidence
BT  - Proceedings of the 17 th International Symposium on Management (INSYMA 2020)
PB  - Atlantis Press
SP  - 350
EP  - 355
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200127.072
DO  - 10.2991/aebmr.k.200127.072
ID  - Nancy2020
ER  -