Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)

Determinants of Intellectual Capital Performance in Indonesian Manufacturing Companies

Authors
Pandu Harirangga, Rosinta Ria Panggabean
Corresponding Author
Pandu Harirangga
Available Online 4 May 2020.
DOI
10.2991/assehr.k.200529.051How to use a DOI?
Keywords
intellectual capital, Indonesia, size, age, profitability, ownership
Abstract

In the last few decades, the world has been undergoing rapid advancements in science and technology that influence global economic development. A change from industrial to science-based economy has also embarked. Science holds a prominent role in the utilization of intangible resources in the form of intellectual capital that should be disclosed to investors. This research is aimed at investigating whether intellectual capital performance is influenced by firm size, age, profitability, and ownership. This research was a quantitative study from secondary data and the VAICTM model. 152 manufacturing companies listed on the Indonesia Stock Exchange in the period 2014–2017 were chosen as the sample. Two analysis methods were employed, namely descriptive analysis and panel data regression analysis. Results indicated that firm age had a significant effect on intellectual capital performance, while firm profitability had a positive effect on intellectual capital performance. However, firm size and firm ownership had no significant effect on intellectual capital performance. Many of the manufacturing companies in Indonesia have yet to focus on intellectual-capital-based business. It is thus recommended that manufacturing companies in Indonesia increase their focus on intellectual capital.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
4 May 2020
ISBN
10.2991/assehr.k.200529.051
ISSN
2352-5398
DOI
10.2991/assehr.k.200529.051How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Pandu Harirangga
AU  - Rosinta Ria Panggabean
PY  - 2020
DA  - 2020/05/04
TI  - Determinants of Intellectual Capital Performance in Indonesian Manufacturing Companies
BT  - Proceedings of the 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS 2019)
PB  - Atlantis Press
SP  - 249
EP  - 254
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200529.051
DO  - 10.2991/assehr.k.200529.051
ID  - Harirangga2020
ER  -