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Intellectual Capital Performance: A Comparative Study between Financial and Non-Financial Industry of Indonesian Biggest Companies

Ihyaul Ulum, Rizqiyah and Ahmad Waluya Jati
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Ihyaul Ulum: Department of Accounting, University of Muhammadiyah Malang, Jl. Raya Tlogomas 246, Malang, Indonesia,
Rizqiyah: Department of Accounting, University of Muhammadiyah Malang, Jl. Raya Tlogomas 246, Malang, Indonesia,
Ahmad Waluya Jati: Department of Accounting, University of Muhammadiyah Malang, Jl. Raya Tlogomas 246, Malang, Indonesia.

International Journal of Economics and Financial Issues, 2016, vol. 6, issue 4, 1436-1439

Abstract: The aim of this study is to analyze the intellectual capital performance (ICP) of financial and non-financial industry of Indonesian biggest companies. ICP was measured with modified value added intellectual coefficient (MVAIC) constucted by Ulum et al. (2014a) which is based on Pulic’s model (Pulic, 1998). MVAIC is a comprehensive tool to measure the performance of IC. Data were taken from 50 biggest market capitalizations listed on the Indonesia Stock Exchange for the period of 2007-2014. The result indicates that the ICP of companies in the non-financial industry is higher than the ICP of companies in financial industry. This result disputes that financial industry is one of IC intensive sector as identified by Firer and Williams (2003)

Keywords: Intellectual Capital; Intellectual Capitalperformance; Modified Value Added Intellectual Coefficient; Financial Industry (search for similar items in EconPapers)
JEL-codes: E44 G23 (search for similar items in EconPapers)
Date: 2016
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