Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective
By I. Ulum, Imam Ghozali, Agus Purwanto. 2014
160 citations recorded by the source corpus.
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.
Subfields: Accounting, Electronic, Optical and Magnetic Materials, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/bf6a683ba1fea6d5eba594094bb541ac2f66f9bf
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In Accounting
In Electronic, Optical and Magnetic Materials
In Strategy and Management
Citations in the corpus
- The impact of the intellectual capital efficiency on commercial banks performance: Evidence from the US (2016, background): “Nevertheless, some researchers have tried, more recently, to overcome VAICTM limitations by modifying the original model (e.g., Ulum et al., 2014; Nimtrakoon, 2015).”