| Autor: |
Agnes Utari Widyaningdyah, Y. Anni Aryani |
| Jazyk: |
indonéština |
| Rok vydání: |
2013 |
| Předmět: |
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| Zdroj: |
Jurnal Akuntansi dan Keuangan, Vol 15, Iss 1, Pp 1-14 (2013) |
| Druh dokumentu: |
article |
| ISSN: |
1411-0288 |
| Popis: |
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. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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