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All Journal Jurnal Akuntansi dan Bisnis Enrichment : Journal of Management
Noel Singgih Haryo Pradono
Universitas Esa Unggul
Economics, Econometrics & Finance

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Intellectual Capital Measurement and Company Performance, Any Real Impact? Noel Singgih Haryo Pradono; Eka Bertuah; Sapto Jumono; Agus Munandar
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.582 KB) | DOI: 10.35335/enrichment.v12i5.886

Abstract

This study aims to determine the effect of Intellectual Capital measured by VAIC on company performance measured with ROA, ROE and MBV. As many as 19 non-financial companies with 183 observations for the period of 2010-2020 (unbalanced panel) was used for panel data regression model. fixed effect model with robust is the most suitable model for ROA and ROE panel data regression. For MBV random effect model is considered appropriate in this research. According to the results only human capital is the most significant component for ROA and ROE. For MBV, none of the components have significant impact on share performance. Regression result showed that MBV is not suitable to measure company share performance.
Intellectual Capital Measurement: Extended-Vaic Vs Vaic Which One Is Better? Noel Singgih Haryo Pradono; Eka Bertuah
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.796

Abstract

This study aims to make comparison between two measurement model for Intellectual Capital and explore its impact on financial and stock performance. As many as 19 non-financial companies with 183 observations for the period of 2010-2020 (unbalanced panel) was used for regression model. Fixed Effect Model with robust is the most suitable model for panel data regression in this research. According to the results both models are fit to predict internal financial performance with ROA and ROE as proxy but not fit to predict stock valuation in the market with MBV as proxy. VAIC model is better for IC measurement than E-VAIC model. Human Capital is the most significant component both for VAIC and E-VAIC model. The result also indicated that Relationship capital efficiency has pure moderating role. Penelitian ini bertujuan membandingkan dua model pengukuran Intellectual Capital dan pengaruhnya terhadap kinerja keuangan dan saham. Sampel terdiri dari perusahaan non finansial yang terdaftar di BEI selama 2010-2020. Sebanyak 19 perusahaan dengan 183 observasi (unbalanced panel) digunakan dalam model regresi. Dari hasil pengujian model, ditemukan bahwa model yang paling tepat adalah model Fixed Effect Model dengan Robust. Dari hasil regresi ditemukan bahwa dua model yang dibandingkan dapat digunakan untuk memprediksi kinerja keuangan internal namun tidak cocok untuk memprediksi nilai saham yang ditangkap oleh pasar yang diproksikan oleh MBV. Model VAIC memiliki kemampuan yang lebih baik dalam mengukur IC daripada Model E-VAIC. Komponen Human Capital menjadi variabel yang berpengaruh paling signifikan baik pada model VAIC maupun E-VAIC. Relationship capital efficiency ditemukan menjadi variabel moderasi murni pada model E-VAIC.
Co-Authors Eka Bertuah Munandar, Agus Sapto Jumono