Abstract
This study aims to examine the influence of intellectual capital on the financial performance of the telecommunications industry during the COVID-19 pandemic. The population includes the telecommunications companies listed on the Indonesia Stock Exchange in 2019-2020. Moreover, the intellectual capital performance was measured by the value-added intellectual capital coefficient (VAICTM) approach while the model was developed and hypotheses tested using linear regression analysis. The results showed that intellectual capital has a positive and significant effect on return on assets and return on equity but has no influence on earning per share. Recommendations are later made for researchers and practitioners.
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