ARTÍCULO
TITULO

Influences of Intellectual Property and Capital to the Performance of the Corporate Image Award Winning Companies in Indonesia

Hariyati Hariyati    
Waspodo Tjipto Subroto    
Sofa Nur Ihtiari Wahyudi    
Yatim Riyanto    

Resumen

The purpose of this study was to analyze the relationship and influence of Intellectual Property as measured by Goodwill and Intellectual Capital, as measured by the Modified Value Added Intellectual coeficient (MVAIC) on the performance of the company that became the winner of the competition Corporate Image Award. Analysis of the use of intangible assets as a step to increase the value of the company and achieve good performance as the provision of competition in the future. Of all the population there are only 23 companies already meet the criteria to be sampled during 2011-2013. Data used in the study in the form of annual reports, financial statements and summary of performance that has been published on the official website of the Indonesia Stock Exchange. Analysis of the data used in the test Goodwill, MVAIC, and corporate performance adalaah multiple linear regression analysis. The results of this study indicate that there is a negative effect of the Property and Intellectual Capital Intelllectual positive effect on firm performance significantly.Keywords: Goodwill, MAIC, EPS, and Performance. JEL Classification: E6, O3

 Artículos similares

       
 
Nemanja Veselinovic,Bojan Krstic,Tamara Radenovic     Pág. 013 - 026
In the knowledge economy era, human capital is a part of intellectual capital and a significant factor in enterprise competitiveness. The importance of human capital is often diminished due to the accounting expression of investments in human resources i... ver más

 
Abu Muna Almaududi Ausat,Anna Widayani,Ika Rachmawati,Nunuk Latifah,Suherlan Suherlan     Pág. 363 - 378
The twenty-first century is a century of knowledge, discovery, and innovation, with rapid advances in science and information technology marking significant developments. The level of competitiveness within organizations is increasing. This truth motivat... ver más

 
Rosanda Asmara Hakiki,Erida Herlina     Pág. 458 - 468
Intellectual capital is an important element in determining the performance of banking companies. This study aimed to examine the effect of intellectual capital investment, good corporate governance (proxied by foreign ownership and institutional ownersh... ver más

 
Mehmet Lütfi Arslan,Cevdet Kizil     Pág. 101 - 116
Intellectual capital is a critical concept to realize and reflect the real value of organizations. This study took advantage of Market Value (MV)  /  Book Value (BV) method and Value Added Intellectual Coefficient (VAIC) model to measure and co... ver más

 
Sri Mangesti Rahayu,Wita Ramadhanti     Pág. 323 - 332
Two important issues for companies? sustainability are corporate governance and intellectual capital. This research is intended to test the relation between corporate governance, intellectual capital and companies? performance. This is a quantitative res... ver más