Jurnal Ilmiah Akuntansi dan Bisnis
Vol 18 No 2 (2023)

The Effect of Intellectual Capital on Firm Performance: A State of the Art

Fat'Chatus Chanifa Jikhan (Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia)
Anang Muftiadi (Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia)
Mohammad Benny Alexandri (Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia)



Article Info

Publish Date
30 Jul 2023

Abstract

This research scrutinized the impact of intellectual capital on firm performance, identifying pertinent scientific publications using a systematic literature review. The findings reveal an upward annual trend in empirical research concerning the effect of intellectual capital on company performance. Over the past decade, Indonesia has emerged as a dominant contributor to this research. While nine dimensions of intellectual capital have been pinpointed, three specific dimensions are predominantly studied. Research on Small and Medium Enterprises (SMEs) has been a focal point over the last ten years. Additionally, Andreeva & Garanina’s 2016 study stands out as a frequently cited work.Furthermore, the conceptualization of intellectual capital and the evolution of its dimensions were significantly influenced by foundational research. These insights, distilled from the analysis of 35 empirical research articles, enrich the ongoing discourse on intellectual capital and its connection to firm performance. It's noteworthy that human, structural, and relational capital have emerged as dominant dimensions of intellectual capital. This study underscores the importance and prevalence of intellectual capital concepts that various firms leverage to bolster their performance. Keywords: intellectual capital, firm performance, systematic review

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Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...