How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression Approach
This study aims to examine the effect of intellectual capital on firm performance. Intellectual capital is evaluated using the Value-Added Intellectual Coefficient (VAIC), which covers human, structural, and capital efficiency. Using quantile regression and three different performance measures, the...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Semarang
2024-12-01
|
| Series: | Management Analysis Journal |
| Subjects: | |
| Online Access: | https://journal.unnes.ac.id/journals/maj/article/view/15507 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849319633802231808 |
|---|---|
| author | Adi Kurniawan Yusup |
| author_facet | Adi Kurniawan Yusup |
| author_sort | Adi Kurniawan Yusup |
| collection | DOAJ |
| description | This study aims to examine the effect of intellectual capital on firm performance. Intellectual capital is evaluated using the Value-Added Intellectual Coefficient (VAIC), which covers human, structural, and capital efficiency. Using quantile regression and three different performance measures, the study analyzes how the effect of intellectual capital changes across different performance levels. The sample is 358 Indonesian non-financial companies (1,074 firm-year observations) from 2018 to 2020. The results show a positive relationship between intellectual capital and firm performance, which supports the resource-based theory (RBT). However, the effect varies between high-performing and low-performing companies, showing that intellectual capital has a different influence depending on the firm's performance level. |
| format | Article |
| id | doaj-art-cf2a5f1071e7457caab38e60ed26e3c3 |
| institution | Kabale University |
| issn | 2252-6552 2502-1451 |
| language | Indonesian |
| publishDate | 2024-12-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Management Analysis Journal |
| spelling | doaj-art-cf2a5f1071e7457caab38e60ed26e3c32025-08-20T03:50:21ZindUniversitas Negeri SemarangManagement Analysis Journal2252-65522502-14512024-12-0113438739510.15294/maj.v13i4.1550715532How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression ApproachAdi Kurniawan Yusup0Universitas Ciputra SurabayaThis study aims to examine the effect of intellectual capital on firm performance. Intellectual capital is evaluated using the Value-Added Intellectual Coefficient (VAIC), which covers human, structural, and capital efficiency. Using quantile regression and three different performance measures, the study analyzes how the effect of intellectual capital changes across different performance levels. The sample is 358 Indonesian non-financial companies (1,074 firm-year observations) from 2018 to 2020. The results show a positive relationship between intellectual capital and firm performance, which supports the resource-based theory (RBT). However, the effect varies between high-performing and low-performing companies, showing that intellectual capital has a different influence depending on the firm's performance level.https://journal.unnes.ac.id/journals/maj/article/view/15507intellectual capitalfirm performancequantile regression |
| spellingShingle | Adi Kurniawan Yusup How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression Approach Management Analysis Journal intellectual capital firm performance quantile regression |
| title | How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression Approach |
| title_full | How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression Approach |
| title_fullStr | How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression Approach |
| title_full_unstemmed | How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression Approach |
| title_short | How Does Intellectual Capital Affect Firm Performance Across Different Levels? A Quantile Regression Approach |
| title_sort | how does intellectual capital affect firm performance across different levels a quantile regression approach |
| topic | intellectual capital firm performance quantile regression |
| url | https://journal.unnes.ac.id/journals/maj/article/view/15507 |
| work_keys_str_mv | AT adikurniawanyusup howdoesintellectualcapitalaffectfirmperformanceacrossdifferentlevelsaquantileregressionapproach |