{"title":"Is intellectual capital related to telecommunications industry financial performance during COVID-19","authors":"A. Rahayu, Afdol Muftiasa, L. Wibowo","doi":"10.1504/ijlic.2023.10049256","DOIUrl":null,"url":null,"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.","PeriodicalId":35448,"journal":{"name":"International Journal of Learning and Intellectual Capital","volume":"1 1","pages":""},"PeriodicalIF":1.5000,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Learning and Intellectual Capital","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/ijlic.2023.10049256","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
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.
期刊介绍：
Strategy management is concerned with understanding the forces and causes that explain performance differences between organisations. One approach studies industry structures as external determinants of organisational performance. An alternative approach focuses on internal resources and capabilities as sources of sustained competitive advantage. This is the resource and capabilities theory of the firm. On the other hand, the knowledge-based view of the firm considers the firm as a repository of knowledge-based resources and capabilities. To the extent that these resources and capabilities are unique, rare, difficult to imitate and non-substitutable, they confer sustained competitive advantage on the firm.
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