Widyaningdyah, Agnes Utari and Aryani, Y. Anni (2016) Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter? The International Journal of Business & Management., 4 (9). pp. 26-37. ISSN 2321-8916
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Abstract
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.
Item Type: | Article |
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Uncontrolled Keywords: | Strategy, IC disclosure, firm performance, Jakarta Stock Industrial Classification |
Subjects: | Business > Accounting |
Divisions: | Journal Publication |
Depositing User: | F.X. Hadi |
Date Deposited: | 19 Nov 2018 04:37 |
Last Modified: | 22 Apr 2019 07:34 |
URI: | http://repository.ukwms.ac.id/id/eprint/16385 |
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