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Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective

Ulum, Ihyaul and Ghozali, Imam and Purwanto, Agus (2014) Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective. International Journal of Finance & Accounting, 6 (2). pp. 103-123. ISSN 1946-052X

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Abstract

The paper seeks to estimate and analize the Modified VAIC (M-VAIC) for measuring the value-based performance of the Indonesian banking sector for year of 2009-2012. M-VAIC is a comprehensive model to measure Intellectual Capital Performance (ICP) based on Value Added Intellectual Coefficient (VAIC™). The findings of this study indicate that the value of M–VAIC of Indonesian banking sector has a rather long range, which is between -21.41 until 5.20. Based on M-VAIC scores, performance of IC is classified into four, namely Top Performers, Good Performers, Performers Common, and Bad Performers. The results show that the ranking of three of the four state banks are on the Top Performers category. M-VAIC can be used to measure the ICP all of industries, not only banks. This is also reinforced by the results of the regression that indicate that the value added (VA) is a function of capital employed and the IC.

Item Type: Article
Keywords: ntellectual Capital Performance (ICP), M-VAIC, VAIC, Indonesian banking sector
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Ulfatul Mufidah
Date Deposited: 14 Mar 2019 06:42
Last Modified: 18 Dec 2019 06:50
URI : http://eprints.umm.ac.id/id/eprint/45191

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