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All Journal Jurnal Akuntansi Multiparadigma Monex: Journal of Accounting Research
Aini, Annisa Qurrota
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Economics, Econometrics & Finance

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FROM BRICKS TO BRAINPOWER: THE ROLE OF INTELLECTUAL CAPITAL AND FIRM SIZE Nurrahmawati, An; Aini, Annisa Qurrota; Rahmawati, Wulan; Joseph, Corina
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.22

Abstract

Abstrak – Dari Fisik Menuju Kecerdasan: Peran Modal Intelektual dan Ukuran PerusahaanTujuan Utama – Penelitian ini menginvestigasi pengaruh modal intelektual dan nilai perusahaan serta moderasi ukuran perusahaan.Metode – Penelitian ini menggunakan metode Analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor properti dan real estat Indonesia selama tahun 2018-2022.Temuan Utama – Penelitian ini menemukan bahwa modal intelektual, terutama human capital dan capital employed, meningkatkan nilai perusahaan secara agregat. Sebaliknya, modal struktural memiliki pengaruh negatif. Meskipun demikian, ukuran perusahaan memperlemah pengaruh negatif dari modal struktural terhadap ukuran perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori RBV dalam mencapai keunggulan kompetitif. Selain itu, penelitian ini berdampak pada perusahaan untuk memprioritaskan investasi dalam modal intelektual.Kebaruan Penelitian – Penelitian ini memiliki kebaruan berupa moderasi ukuran perusahaan dan uji robust nilai perusahaan. Abstract - From Bricks to Brainpower: The Role of Intellectual Capital and Firm SizeMain Purpose - This study investigates the effect of intellectual capital, firm value, and moderation of firm size.Method - This study employs a multiple regression analysis method. The sample of this study is Indonesian property and real estate sector companies from 2018 to 2022.Main Findings - This study found that intellectual capital increases aggregate firm value, especially human capital and capital employed. In contrast, structural capital has a negative effect. However, firm size weakens the negative impact of structural capital on firm size.Theory and Practical Implications - This study confirms the RBV theory in achieving competitive advantage. In addition, this study implies that companies should prioritize investment in intellectual capital.Novelty - This study is a novely in the form of moderation of firm size and robust test of firm value.
Unlocking the Power of Intellectual Capital: Will it Increase the Entity Value? Nurrahmawati, An; Chayati, Nur; Aini, Annisa Qurrota; Widarjo, Wahyu
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.7090

Abstract

This research examines the relationships between Intellectual Capital, Human Capital, Structural Capital, and Relationship Capital toward Firm Value in Indonesia's property and real estate companies. The aim is to analyse the power of intellectual capital in leveraging business performance. The target population for the study constituted all property and real estate sector companies in Indonesia total 215 observations within 2018-2022. The data was processed using an ordinary least square approach to gain the t-value of this relationship. This research measures the intellectual capital variable not from a financial or value-added perspective but from a descriptive side using for-way coding indicator. We found that relational capital has a significant positive relationship toward firm value. The study emphasized the need to change the proxy for firm value or to add some bridge between intellectual capital and financial performance to create a clear understanding.
Co-Authors Joseph, Corina Nur Chayati Nurrahmawati, An Rahmawati, Wulan Wahyu Widarjo, Wahyu