Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Vol 9 No 1 (2023): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)

Intellectual capital pada family firm : sebuah studi literatur

Nur Arsyiyanti (Universitas Pancasila, Jakarta)



Article Info

Publish Date
01 Mar 2023

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.

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Journal Info

Abbrev

jabe

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Ini adalah jurnal peer-review yang diterbitkan pada tahun2018 oleh Program Studi AkuntansiUniversitas Widyatama, Indonesia. Jurnal Akuntansi Bisnis dan Ekonomi diterbitkan dua kali setahun mulai April hingga Agustus dan September hingga Maret. Cakupan jurnal ini mencakup, meskipun tidak terbatas ...