Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

Proving That Intellectual Capital Gives Value Added to Company Performances

Download41 downloads
  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2341717,
        author={Azizah  Humairo and Rintan Nuzul  Ainy},
        title={Proving That Intellectual Capital Gives Value Added to Company Performances},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={intellectual capital institutional ownership financial position company performances resources based theory},
        doi={10.4108/eai.2-8-2023.2341717}
    }
    
  • Azizah Humairo
    Rintan Nuzul Ainy
    Year: 2024
    Proving That Intellectual Capital Gives Value Added to Company Performances
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2341717
Azizah Humairo1, Rintan Nuzul Ainy1,*
  • 1: Universitas Ahmad Dahlan, Yogyakarta, Indonesia
*Contact email: rintan.ainy@act.uad.ac.id

Abstract

Intellectual capital owned by a company is considered to be able to provide added value thereby increasing the value and performance of the company. This statement is in accordance with resource based theory. Through intellectual capital, the company has a competitive advantage and can compete in a dynamic business environment, this condition can be ensured by increasing the value of the company. Apart from intellectual capital, this research also examines the influence of institutional ownership and financial position on company performance. Based on predetermined criteria, 86 companies were obtained as research samples. The data analysis technique used is multiple linear regression analysis. The research results show that the institutional ownership and financial position variables have an influence on company performance, while the intellectual capital variable has no influence on the performance of health and transportation companies on the Indonesia Stock Exchange (BEI) in 2020-2021.