EN
Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies
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
Ayrıntılar
Birincil Dil
İngilizce
Konular
-
Bölüm
-
Yayımlanma Tarihi
1 Eylül 2016
Gönderilme Tarihi
1 Eylül 2016
Kabul Tarihi
-
Yayımlandığı Sayı
Yıl 2016 Cilt: 6 Sayı: 4
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. https://izlik.org/JA64WK53NE
AMA
1.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):1436-1439. https://izlik.org/JA64WK53NE
Chicago
Ulum, Ihyaul, - Rizqiyah, ve Ahmad Waluya Jati. 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): 1436-39. https://izlik.org/JA64WK53NE.
EndNote
Ulum I, Rizqiyah -, Jati AW (01 Eylül 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
[1]I. Ulum, - Rizqiyah, ve A. W. Jati, “Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies”, IJEFI, c. 6, sy 4, ss. 1436–1439, Eyl. 2016, [çevrimiçi]. Erişim adresi: https://izlik.org/JA64WK53NE
ISNAD
Ulum, Ihyaul - Rizqiyah, - - Jati, Ahmad Waluya. “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 (01 Eylül 2016): 1436-1439. https://izlik.org/JA64WK53NE.
JAMA
1.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, vd. “Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies”. International Journal of Economics and Financial Issues, c. 6, sy 4, Eylül 2016, ss. 1436-9, https://izlik.org/JA64WK53NE.
Vancouver
1.Ihyaul Ulum, - Rizqiyah, Ahmad Waluya Jati. Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies. IJEFI [Internet]. 01 Eylül 2016;6(4):1436-9. Erişim adresi: https://izlik.org/JA64WK53NE