Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal Journal of Business Economics and Management
Dian Putri Riri Arinji
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Intellectual Capital Di Indonesia: Tinjauan Literatur Zul Azmi; Rara Baitul Yuli Aprian; Dian Putri Riri Arinji; Afnelya Putri
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to map the direction and research trends of Intellectual Capital (IC) studies in Indonesia using a Systematic Literature Review (SLR) approach. A total of 20 articles from SINTA 1 and 2 accredited accounting journals published between 2020 and 2024 were analyzed based on key topics, research methods, research subjects, and publication quality. The results reveal that most studies employ a quantitative approach using the VAIC™ model and regression or panel data methods, focusing mainly on the banking and manufacturing sectors. The five dominant themes include the impact of IC on financial performance, VAIC™ efficiency, IC disclosure, IC components (HC, SC, RC), and industry-specific contexts. There is a notable lack of qualitative research and exploration of non-financial sectors. These findings highlight the need for more diverse methodological approaches and standardized IC disclosure in Indonesia to enhance academic contributions and business relevance.
Co-Authors Afnelya Putri Azmi, Zul Rara Baitul Yuli Aprian