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All Journal Jurnal Keuangan dan Perbankan CALYPTRA : Jurnal Ilmiah Mahasiswa Universitas Surabaya Journal of Accounting and Investment AKRUAL: Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Journal of Economics, Business, and Government Challenges Akuntansi dan Teknologi Informasi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Riesanti Edie Wijaya
Universitas Surabaya
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Journal of Accounting and Investment

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Pengaruh Intellectual Capital Terhadap Market Value dan Kinerja Keuangan Angela Desiyanti Pangestu; Riesanti Edie Wijaya
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The resource-based theory provides an epiphany about the existence of resources that potentially generate value added for a company competitive advantage. The theory emphasizes the existence of intellectual capital as levers of company success. However, the various studies produce inconsistent results one another. These studies take an Indonesia stock exchange setting with the market value and the financial performance as a measure of the success of the company. The result of this research shows that the disparity between human capital and structural capital in creating value added for the company.
Co-Authors Agatha Jane Kristabel Angela Desiyanti Pangestu Bella Prisilla Cindy Radinca Eko Pudjolaksono Evan Nicholas Diharjo Irma Prawita Sari Maria Eugenia Hastuti Valensia Febrianti Wikko Kris Hermanda Yie Ke Feliana