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Year 2016, Volume: 6 Issue: 4, 1436 - 1439, 01.09.2016

Ihyaul Ulum - Rizqiyah Ahmad Waluya Jati

Abstract

Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies

Year 2016, Volume: 6 Issue: 4, 1436 - 1439, 01.09.2016

Ihyaul Ulum - Rizqiyah Ahmad Waluya Jati

Abstract

The aim of this study is to analyze the intellectual capital performance (ICP) of financial and non-financial industry of Indonesian biggest companies. ICP was measured with Modified Value Added Intellectual Coefficient (MVAIC) constucted by Ulum et al. (2014a) which is based on Pulic’s model (Pulic, 1998). MVAIC is a comprehensive tool to measure the performance of intellectual capital (IC). Data were taken from 50 biggest market capitalizations listed on the Indonesia Stock Exchange (IDX) for the period of 2007-2014. The result indicates that the ICP of companies in the non-financial industry is higher than the ICP of companies in financial industry. This result disputes that financial industry is one of IC intensive sector as identified by Firer and Williams (2003).

Keywords

intellectual capital intellectual capitalperformance MVAIC financial industry.

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Details

Other ID JA22FM78DE
Journal Section Research Article
Authors

Ihyaul Ulum This is me

- Rizqiyah This is me

Ahmad Waluya Jati This is me

Publication Date September 1, 2016
Published in Issue Year 2016 Volume: 6 Issue: 4

Cite

APA Ulum, I., Rizqiyah, .-., & Jati, A. W. (2016). Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. International Journal of Economics and Financial Issues, 6(4), 1436-1439.
AMA Ulum I, Rizqiyah, Jati AW. Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. IJEFI. September 2016;6(4):1436-1439.
Chicago Ulum, Ihyaul, - Rizqiyah, and Ahmad Waluya Jati. “Intellectual Capital Performance: A Comparative Study Between Financial and Non-Financial Industry of Indonesian Biggest Companies”. International Journal of Economics and Financial Issues 6, no. 4 (September 2016): 1436-39.
EndNote Ulum I, Rizqiyah -, Jati AW (September 1, 2016) Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. International Journal of Economics and Financial Issues 6 4 1436–1439.
IEEE I. Ulum, .-. Rizqiyah, and A. W. Jati, “Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies”, IJEFI, vol. 6, no. 4, pp. 1436–1439, 2016.
ISNAD Ulum, Ihyaul et al. “Intellectual Capital Performance: A Comparative Study Between Financial and Non-Financial Industry of Indonesian Biggest Companies”. International Journal of Economics and Financial Issues 6/4 (September 2016), 1436-1439.
JAMA Ulum I, Rizqiyah -, Jati AW. Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. IJEFI. 2016;6:1436–1439.
MLA Ulum, Ihyaul et al. “Intellectual Capital Performance: A Comparative Study Between Financial and Non-Financial Industry of Indonesian Biggest Companies”. International Journal of Economics and Financial Issues, vol. 6, no. 4, 2016, pp. 1436-9.
Vancouver Ulum I, Rizqiyah -, Jati AW. Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. IJEFI. 2016;6(4):1436-9.