Assessing Intellectual Capital from the Perspective of its Rental Income Performance

Zaytsev, Andrey; Rodionov, Dmitriy; Dmitriev, Nikolay; Ilchenko, S.V.

doi:10.14716/ijtech.v11i8.4545

Cited by 8 publications

(5 citation statements)

References 12 publications

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“…In research conducted by previous researchers, it has been proven that in companies in the banking sector, intellectual capital has a positive effect on firm value (Abdul Fanni, 2019;Vitolla et al, 2020;Xu & Liu, 2020;Yustyarani & Yuliana, 2020;Zaytsev et al, 2020). Research on good corporate governance as an amplifier of the influence of intellectual capital on firm value that has been carried out by previous researchers also proves that the results can have a positive effect .…”

Section: Introductionmentioning

confidence: 87%

Adjusted Value Added Intellectual Coefficient and Firm Value with Good Corporate Governance as a Moderator : Evidences from Commercial and Sharia Banking in Indonesia

Ayu Triani,

Dian

2024

AJEKBS

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This study was to investigate the relationship between intellectual capital and firm value in commercial and sharia banks in Indonesia using good corporate governance as a moderator. This review included commercial and sharia banks still up in the air by the creator recorded on the Indonesia Stock Trade (IDX) from the period 2018 to the period 2021, utilizing the Directed Relapse Examination (MRA) technique which is checked on from the fiscal summaries, by delivering 17 organizations as an example and tried utilizing with SPSS. The results obtained from the examination demonstrate the way that intellectual capital can have a significant effect on firm value and good corporate governance as a moderator can significantly strengthen the impact of intellectual capital on firm value, utilizing the A-VAIC model as an estimation. In order for commercial and sharia banks in Indonesia to increase the firm value, they need to develop an efficient method for fully disclosing intellectual capital, supported by the existence of good corporate governance as an efficient system that will attract stakeholders' attention. This study used the A-VAIC (Adjusted Value Added Intellectual Coefficient) as a measurement of intellectual capital efficiency.

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Section: Introductionmentioning

confidence: 87%

Adjusted Value Added Intellectual Coefficient and Firm Value with Good Corporate Governance as a Moderator : Evidences from Commercial and Sharia Banking in Indonesia

Ayu Triani,

Dian

2024

AJEKBS

View full text Add to dashboard Cite

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“…In contrast, structural capital refers to the intangible assets owned by the firms, such as the use of software, databases, trademarks and work process, which support the employees in performing their tasks and also includes the relationship built with the customers. Extending this concept, Zaytsev et al (2020) argued that value-added intellectual capital is the sum of value-added structural capital, human capital and physical capital. However, while Intellectual Capital Theory has progressed significantly in the literature on organisational performance, there is still an indecisive classification of capital.…”

Section: Literature Reviewmentioning

confidence: 99%

Initial Analysis on Predictors of Mosque Cooperatives Performance: A Co-operator's Perspective

Sallehhuddin¹,

Yatim²,

Said³

et al. 2022

IJTech

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Performance is a crucial aspect of any organization, including mosque co-operatives. Mosque co-operatives are expected to show good financial and non-financial performance. Mosque co-operatives need to ensure sustainable financial performance to continue benefiting the socioeconomic well-being of the members and community. Besides, the strong financial performance of mosque co-operatives provides additional support to mosque institutions' activism. Hence, a question arises on the determinants of mosque co-operatives' financial and non-financial performance. Therefore, this study attempts to examine the predictors of performance from the perspective of mosque co-operators through the lens of Intellectual Capital Theory. The study found that the top three predictors of performance for mosque co-operatives are board members' competencies, spirituality, managers' competencies, and stakeholders' support, indicating the essentials of human capital, relational capital, and spiritual capital. This study provides initial insights to regulators, policymakers, and co-operators in enhancing the performance of religiousbased co-operatives.

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“…To reduce potential risks, data analytics should rely on the analysis of available financial statements and industry averages. The audit can identify specific interactions and problematic elements of innovative activity in the industry (Austin et al, 2021;Zaytsev et al, 2020c) Auditing is helpful for improving the practice of evaluating innovative activity based on accounting for large amounts of information in the public domain. The information on the efficiency of innovative activity and the problems in various fields can be used for building optimization models of innovative program performance, with the distribution of cash flows between investments (Fedotovskaya et al, 2018).…”

Section: Auditing the Innovative Potential (Ip)mentioning

confidence: 99%

The Instrumental Apparatus of the Innovative Potential Audit of the Enterprise in the Implementation of Project Activities

Dmitriev¹,

Zaytsev²,

Faizullin³

et al. 2022

IJTech

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Innovative development ensures high efficiency and competitiveness in production. However, project activities and sufficient investments are needed in order to encourage innovation. In this way, the relevance of studying the feasibility of project activities in the context of innovative development is growing. This study is aimed at developing tools for auditing the innovative potential of an enterprise, which could be used for investigating the relationships between the dynamics of the innovative potential and the project performance figures grouped by investment categories. The paper examines the impact of project activities on the innovative potential of an enterprise and its innovative position in the industry. The suggested instrumental approach was tested on some enterprises operating in the construction industry. The testing allowed us to rank the enterpris es in the industry using open data and to study the relationship between the types of investments made into projects by a particular enterprise and its innovative position. To identify the dependencies, we recommend using correlation and regression analysis. The significance of the approach is in its versatility, since it can be adapted to the conditions of operation in any industry, provided there is sufficient data.

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Assessing Intellectual Capital from the Perspective of its Rental Income Performance

Cited by 8 publications

References 12 publications

Adjusted Value Added Intellectual Coefficient and Firm Value with Good Corporate Governance as a Moderator : Evidences from Commercial and Sharia Banking in Indonesia

Adjusted Value Added Intellectual Coefficient and Firm Value with Good Corporate Governance as a Moderator : Evidences from Commercial and Sharia Banking in Indonesia

Initial Analysis on Predictors of Mosque Cooperatives Performance: A Co-operator's Perspective

The Instrumental Apparatus of the Innovative Potential Audit of the Enterprise in the Implementation of Project Activities

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