The identification of Indonesia and Malaysia company performance based on intellectual capital

Salawati, Binti Sahari and Batubara, Santy Madya (2019) The identification of Indonesia and Malaysia company performance based on intellectual capital. Asian Economic and Financial Review, 9 (10). pp. 1171-1183. ISSN 2222-6737

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Indonesia and Malaysia are Southeast Asian countries that have similar growth rates in business performance. Both countries have experienced the global financial crisis and recovered from the economic downturn. This study examined the performance based on intellectual capital of Indonesian and Malaysian companies listed on the Indonesian and Malaysian Stock Exchanges from 2013 until 2016 using an analysis based on the “Independent Sample t -test” to evaluate the Intellectual Capital value which consists of the variables Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), (Pulic, 1998). Based on the Value Added Intellectual Coefficient (VAIC)TM approach, the study found several performance differences between Indonesian and Malaysian companies involving the capital employment (VACA), human capital (VAHU), structural capital (STVA) and also a significant decline in company performance.

Item Type: Article
Uncontrolled Keywords: Value added intellectual, Coefficient, Value added capital employment, Value added human capital, Value added structural capital, unimas, university, universiti, Borneo, Malaysia, Sarawak, Kuching, Samarahan, ipta, education, research, Universiti Malaysia Sarawak.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Academic Faculties, Institutes and Centres > Faculty of Economics and Business
Depositing User: Sahari
Date Deposited: 18 Dec 2019 07:19
Last Modified: 27 Apr 2021 13:28

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