Nur Arsyiyanti
Universitas Pancasila, Jakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Intellectual capital pada family firm : sebuah studi literatur Nur Arsyiyanti
Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Vol 9 No 1 (2023): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol9.iss1.2023.1491

Abstract

Intellectual Capital can be defined as an intangible asset that can be used as a useful source of information for developing resource expertise so as to improve company performance. Family Firm can be defined as a company whose majority shareholding is owned by the family. This study aims to identify the results of research on family companies and their relation to intellectual capital both in Indonesia and in other countries. This study is a literature review of various published articles on a given topic. The results of the review of 6 articles show that intellectual capital is very influential in improving the performance of family companies. Family firms that are managed by families and with higher levels of family involvement in ownership show greater intellectual capital performance. Great intellectual performance in the company will have a good impact on the performance produced by the company.