THE INFLUENCE OF I8NTELLECTUAL CAPITAL ON FIRM PRODUCTIVITY: PANEL EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA

Yosi, Amelia Fitri (2022) THE INFLUENCE OF I8NTELLECTUAL CAPITAL ON FIRM PRODUCTIVITY: PANEL EVIDENCE FROM COMMERCIAL BANKS IN INDONESIA. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to examine the Influence of Intellectual Capital on Firms Productivity, using panel evidence from commercial banks listed in Indonesia Stock Exchange from 2017-2019. This research is developed in the kind of causal comparative by using the quantitative approach. Sampling technique applied in this research is purposive sampling, which required the company to meets all sample criteria. To measure the firm’s Intellectual capital performance this study used VAIC model and for firm’s productivity, this study employed employee productivity and asset turnover. The result of study shows that in general intellectual capital positively significant affects the productivity of banking firms in Indonesia, measured by employee productivity and asset turnover. This study results demonstrate and supports the proposition of Resource Based Theory that effective and efficient utilization of intangible resources provide the company with the superior performance and sustainable competitive advantage.

Item Type: Thesis (Diploma)
Primary Supervisor: Prof. Dr. Niki Lukviarman, SE, MBA, Ak, CA
Uncontrolled Keywords: intellectual capital, human capital, structural capital, capital employed, firm productivity, employee productivity, asset turnover.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi internasional
Date Deposited: 10 Feb 2022 08:08
Last Modified: 10 Feb 2022 08:08
URI: http://scholar.unand.ac.id/id/eprint/99357

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