The Components of Intellectual Capital and Firm Performance: An Investigation of Indonesian Banking Companies
Agustina Dian Putri Manurung,
Isfenti Sadalia,
Syahyunan
Abstract:This paper investigates whether intellectual capital components (capital employed, human capital, structural capital) have meaningful information on firm performance. 39 listed Indonesian banking companies make up the full sample, which was chosen between 2017 and 2021 based on a number of factors. This study is quantitative, employing panel data regression as the research model and E-Views as the testing tool. Additionally, we discovered a strong detrimental impact of VACA on firm performance as well as a big… Show more
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