IMPLICATIONS OF INTELLECTUAL CAPITAL FINANCIAL PERFORMANCE AND CORPORATE VALUES (Studies on Goods and Consumption Sector 2013-2017 period)
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02
Abstract
This research is conducted considering that intellectual capital is an important resource that is used to
create added value for companies in the era of knowledge-based business. This research was conducted in the goods
and consumption sector in the period 2013-2017 Because The goods and consumption sector companies had the
highest investment rates Compared to other industrial sectors. The purpose of this study was to Determine the effect
of intellectual capital on firm value, to Determine the effect of intellectual capital on financial performance, and to
Determine the effect of financial performance on firm value. This type of research is an explanatory study with a
quantitative approach, using the Partial Least Square (PLS) method with a Smart PLS 3.0 application. The results of
this study indicate that there is no significant positive effect between intellectual capital on firm value. In addition,
this study shows that intellectual capital has a significant effect on financial performance and financial performance
has an effect on firm value. This study shows that the value of companies in the goods and consumption sector is
influenced by intellectual capital.
Description
Keywords
Intellectual Capital, Financial Performance, Corporate Value