Intellectual Capital dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur versi Jakarta Stock Industrial Classification-JASICA)

Authors

  • Agnes Utari Widyaningdyah Universitas Katolik Widya Mandala Surabaya dan Mahasiswa Program Doktor Ilmu Ekonomi Universitas Sebelas Maret
  • Y. Anni Aryani Fakultas Ekonomi Universitas Sebelas Maret

:

https://doi.org/10.9744/jak.15.1.1-14

Keywords:

Intellectual capital, competitive advantage, resource-based theory

Abstract

This research investigates the differences on value added and intellectual capital (IC) efficiency of the companies with sustained and un-sustained competitive advantage. This research uses manufacturing companies listed on Indonesia Stock Exchange during 2009-2011 according to JASICA version. This research indicates that the value creation (proxied by value added intellectual coefficient-VAICTM) and IC efficiency (proxied by intellectual capital efficiency-ICE) of companies with sustained competitive advantage significantly different from companies with unsustained competitive advantage. This finding supports the Resource-based Theory which asserts that company with sustained competitive advantage has an ability to create value for its stakeholder and manages its VRIN (Valuable, Rare, Inimitable, and Non-substitutable) strategic assets efficiently.

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Published

2013-05-08

How to Cite

Widyaningdyah, A. U., & Aryani, Y. A. (2013). Intellectual Capital dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur versi Jakarta Stock Industrial Classification-JASICA). Jurnal Akuntansi Dan Keuangan, 15(1), 1-14. https://doi.org/10.9744/jak.15.1.1-14

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