Abstract
Intellectual Capital as a tool to measure intangible assets become popular recently especially when technology and knowledge started to work together. The study examines the relationship between intellectual capital and financial performance Listed on Indonesian stock exchange from year 2015 to 2020. The study used value added intellectual capital (VAIC) methods for measuring intellectual capital and by running the regression to analyze the relation between financial performance and intellectual capital. The results indicate that intellectual capital contributes to ROA, ROE, and Tobin’s-q as proxy for financial performance. The Study further extends the understanding of the functions of intellectual capital to build good financial performance for a company.
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