The Effect of Intellectual Capital and Revenue Growth on Firm Value

Zakiah Ulfa, Khusnul Prasetyo

2018

Abstract

The purpose of this research is to re-examine the effect of intellectual capital (IC) and revenue growth on Indonesian construction firms’ value. Furthermore, this study aims to determine whether this labor-intensive industry benefits from the development of intellectual capital. Using purposive sampling, the empirical data was drawn from 45 construction firms listed on the Indonesian Stock Exchange (IDX), observed over a five-year period (2010-2014). Multiple regression models were examined in order to test the hypotheses, and the results show that IC has a positive effect on firm value.

Paper Citation

in Harvard Style

Ulfa Z. and Prasetyo K. (2018). The Effect of Intellectual Capital and Revenue Growth on Firm Value.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 860-866. DOI: 10.5220/0007022208600866

in Bibtex Style

@conference{jcae symposium18,
author={Zakiah Ulfa and Khusnul Prasetyo},
title={The Effect of Intellectual Capital and Revenue Growth on Firm Value},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={860-866},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007022208600866},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - The Effect of Intellectual Capital and Revenue Growth on Firm Value
SN - 978-989-758-339-1
AU - Ulfa Z.
AU - Prasetyo K.
PY - 2018
SP - 860
EP - 866
DO - 10.5220/0007022208600866