在2019冠状病毒病疫情期间，智力资本与电信行业财务绩效相关吗

IF 1.5 Q3 BUSINESS International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI:10.1504/ijlic.2023.10049256

A. Rahayu, Afdol Muftiasa, L. Wibowo

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引用次数: 0

摘要

本研究旨在考察2019冠状病毒病大流行期间智力资本对电信行业财务绩效的影响。人口包括2019-2020年在印尼证券交易所上市的电信公司。采用增值智力资本系数(VAIC (TM))方法对智力资本绩效进行测度，建立模型，并采用线性回归分析对假设进行检验。结果表明，智力资本对资产收益率和净资产收益率有显著的正向影响，但对每股收益没有影响。随后向研究人员和从业人员提出建议。

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Is intellectual capital related to telecommunications industry financial performance during COVID-19

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.

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来源期刊

International Journal of Learning and Intellectual Capital Business, Management and Accounting-Strategy and Management

CiteScore

3.20

自引率

59.10%

发文量

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.