Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?
| Main Authors: | Widyaningdyah, Agnes Utari, Aryani, Y. Anni |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
The International Journal of Business & Management
, 2016
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| Subjects: | |
| Online Access: |
http://repository.wima.ac.id/16385/1/2-Strategy_and_firm_.pdf http://repository.wima.ac.id/16385/7/2-Strategy_and_firm_Hasil%20Cek%20Similarity.pdf http://repository.wima.ac.id/16385/13/2-R1%262-Strategy_and_Firm_.pdf http://repository.wima.ac.id/16385/ http://www.internationaljournalcorner.com/index.php/theijbm/article/view/127087 |
Daftar Isi:
- We investigate the relationship between strategy, firm performance, and intellectual capital (IC) disclosure. The sample is a group of secondary sectors in the Jakarta Stock Industrial Classification because this group represents a knowledge-intensive firms according to the OECD (Organization for Economic Cooperation and Development) criteria.Using ordinary least square (OLS) the results of this study reveal that strategy has a significant influence toward firm performance with IC disclosure as a mediating variable. Firms with a differentiation strategy tend to disclose IC components in order to achieve a high performance. The result indicate that firms with differentiation strategy getting advantage from IC disclosure,because it is a good signal about the firm’s ability to manage strategic resources to achieve their competitive advantage.