Is intellectual capital related to telecommunications industry financial performance during COVID-19?

Afdol Muftiasa, Lili Adi Wibowo and Agus Rahayu

International Journal of Learning and Intellectual Capital, 2023, vol. 20, issue 1, 29-46

Abstract: This study aims to examine the influence of intellectual capital on the financial performance of the telecommunications industry during the COVID-19 pandemic. The population includes the telecommunications companies listed on the Indonesia Stock Exchange in 2019-2020. Moreover, the intellectual capital performance was measured by the value-added intellectual capital coefficient (VAIC^TM) approach while the model was developed and hypotheses tested using linear regression analysis. The results showed that intellectual capital has a positive and significant effect on return on assets and return on equity but has no influence on earning per share. Recommendations are later made for researchers and practitioners.

Keywords: earnings per share; EPS; financial performance; intellectual capital; return on assets; ROA; return on equity; ROE; VAIC TM . (search for similar items in EconPapers)
Date: 2023
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