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Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)

The study aims to determine whether or not differences in the Intellectual capital value between before and during the Covid-19 Pandemic caused the global economic slowdown and the negative impact on finances. The study used Evaluation-Value Added Intellectual Coefficient (EvVAIC) as a new measureme...

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Main Authors: Santy Mayda, Batubara, Salawati, Sahari, Mohamad, Jais, Edy, Suryadi
Format: Article
Language:English
Published: Allied Business Academies 2022
Subjects:
HF5601 Accounting
Online Access:http://ir.unimas.my/id/eprint/46492/1/ASMJ.pdf
http://ir.unimas.my/id/eprint/46492/
https://www.abacademies.org/abstract/intellectual-capital-as-the-corporate-performance-measurement-before-and-during-the-covid19-pandemic-13997.html
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spelling my.unimas.ir-464922024-10-28T07:19:12Z http://ir.unimas.my/id/eprint/46492/ Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic) Santy Mayda, Batubara Salawati, Sahari Mohamad, Jais Edy, Suryadi HF5601 Accounting The study aims to determine whether or not differences in the Intellectual capital value between before and during the Covid-19 Pandemic caused the global economic slowdown and the negative impact on finances. The study used Evaluation-Value Added Intellectual Coefficient (EvVAIC) as a new measurement model of Intellectual capital, consisting of four components: physical, financial, human, and structural capital. The study method is the quantitative method by comparative analysis, namely the Wilcoxon Signed Rank Test. The study design uses the secondary data, have been listed in the Indonesia Stock Exchange, with the period before the Covid-19 Pandemic (in 2019) and during the Covid-19 Pandemic (in 2020). There are 45 companies in the manufacturing sector, and they should have been listed on the Indonesia Stock Exchange (in 2018). The study result has shown no differences in Intellectual capital before and during the Covid-19 Pandemic. There has a high positive correlation between physical, human, and structural capital, except financial capital is a moderate positive correlation between before and during the Covid-19 Pandemic. The spread of coronavirus (Covid-19) directly affected corporate performance, changing the marketing strategy Allied Business Academies 2022 Article PeerReviewed text en http://ir.unimas.my/id/eprint/46492/1/ASMJ.pdf Santy Mayda, Batubara and Salawati, Sahari and Mohamad, Jais and Edy, Suryadi (2022) Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic). Academy of Strategic Management Journal, 21 (Sp.4). pp. 1-13. ISSN 1939-6104 https://www.abacademies.org/abstract/intellectual-capital-as-the-corporate-performance-measurement-before-and-during-the-covid19-pandemic-13997.html
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Santy Mayda, Batubara
Salawati, Sahari
Mohamad, Jais
Edy, Suryadi
Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)
description The study aims to determine whether or not differences in the Intellectual capital value between before and during the Covid-19 Pandemic caused the global economic slowdown and the negative impact on finances. The study used Evaluation-Value Added Intellectual Coefficient (EvVAIC) as a new measurement model of Intellectual capital, consisting of four components: physical, financial, human, and structural capital. The study method is the quantitative method by comparative analysis, namely the Wilcoxon Signed Rank Test. The study design uses the secondary data, have been listed in the Indonesia Stock Exchange, with the period before the Covid-19 Pandemic (in 2019) and during the Covid-19 Pandemic (in 2020). There are 45 companies in the manufacturing sector, and they should have been listed on the Indonesia Stock Exchange (in 2018). The study result has shown no differences in Intellectual capital before and during the Covid-19 Pandemic. There has a high positive correlation between physical, human, and structural capital, except financial capital is a moderate positive correlation between before and during the Covid-19 Pandemic. The spread of coronavirus (Covid-19) directly affected corporate performance, changing the marketing strategy
format Article
author Santy Mayda, Batubara
Salawati, Sahari
Mohamad, Jais
Edy, Suryadi
author_facet Santy Mayda, Batubara
Salawati, Sahari
Mohamad, Jais
Edy, Suryadi
author_sort Santy Mayda, Batubara
title Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)
title_short Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)
title_full Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)
title_fullStr Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)
title_full_unstemmed Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)
title_sort intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)
publisher Allied Business Academies
publishDate 2022
url http://ir.unimas.my/id/eprint/46492/1/ASMJ.pdf
http://ir.unimas.my/id/eprint/46492/
https://www.abacademies.org/abstract/intellectual-capital-as-the-corporate-performance-measurement-before-and-during-the-covid19-pandemic-13997.html
_version_ 1814942179195355136
score 13.223943

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