Intellectual Capital dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur versi Jakarta Stock Industrial Classification-JASICA)
| Main Authors: | Widyaningdyah, Agnes Utari; Universitas Katolik Widya Mandala Surabaya dan Mahasiswa Program Doktor Ilmu Ekonomi Universitas Sebelas Maret, Aryani, Y. Anni; Fakultas Ekonomi Universitas Sebelas Maret |
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| Format: | Article info 0 eJournal |
| Bahasa: | eng |
| Terbitan: |
Institute of Research and Community Outreach - Petra Christian University
, 2013
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| Subjects: | |
| Online Access: |
http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/18854 http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/18854/18548 |
Daftar Isi:
- 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.