Research Article
Intellectual Capital and Firm Value: Evidence on Indonesia Banking Subsector
@INPROCEEDINGS{10.4108/eai.7-10-2021.2316785, author={Sri Hasnawati and Atika Putri Dianti}, title={Intellectual Capital and Firm Value: Evidence on Indonesia Banking Subsector}, proceedings={Proceedings of the 4th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2021, 7 October 2021, Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2022}, month={4}, keywords={intellectual capital profitability firm value firm size leverage}, doi={10.4108/eai.7-10-2021.2316785} }- Sri Hasnawati
Atika Putri Dianti
Year: 2022
Intellectual Capital and Firm Value: Evidence on Indonesia Banking Subsector
ICEBE
EAI
DOI: 10.4108/eai.7-10-2021.2316785
Abstract
This paper aims to examine the relationship between intellectual capital to firm value in the Indonesia banking subsector listed on the Indonesian Stock Exchange 2018- 2020 related to resource-based theory and stakeholder theory. According to the resource- based theory, a company that has an extraordinary resource and is having a great empowering resource capability will achieve more competitive advantage than those that did not empower. In accordance to stakeholder theory, in which stakeholder is seen as a significant actor in developing a business, stakeholder theory is defined as a concept of strategic management where the goal is to help companies to strengthen their credibility to related external groups and develop a competitive advantage. However, the intellectual capital affect contribution that could be seen as intangible competitive advantage assets depends on the type of industry and in several pieces of research have a different result of significance on affecting firm value
