INTELLECTUAL CAPITAL DAN MARKET VALUE: STUDI PERUSAHAAN HIGH-IC INTENSIVE DI BURSA EFEK INDONESIA

Abstract. This research aims to examine the effect of intellectual capital on firms’ market value. Using Pulic’s VAICTM, this study examines the effect of intellectual capital, VACA, VAHU and STVA both partially and aggregately to firms’ market value using market to book value (MBV) as proxy. Popula...

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Bibliographic Details
Main Authors: Zaki Fakhroni, Irwansyah Irwansyah
Format: Article
Language:Indonesian
Published: Indonesia University of Education 2017-12-01
Series:Jurnal Riset Akuntansi dan Keuangan
Online Access:https://ejournal.upi.edu/index.php/JRAK/article/view/9232