Value creation of intellectual capital towards financial performance and market valuation in publicly listed consumer goods industry
An emergence of new paradigm to knowledge based economy has encouraged companies to consider intellectual capital as their intangible assets in order to catch up with the transformation. This research will ascertain the correlation between intellectual capital components which are human capital, structural capital, and capital employed towards accounting and market value. Moreover, this research is expected to give the direction for the company to maximize the most potential capital from intellectual capital components for the continuance of the company in the future.rnThe data will be gathered from annual report and audited financial statement of publicly listed of consumer goods companies in Indonesian Stock Exchange from 2008 ? 2012. The data is processed using SPSS and AMOS Statistical Software. As a result, from statistical result, intellectual has positive correlation towards both accounting value and market value. In addition, from three components of intellectual capital, human capital plays the important role for the successfulness of company's performance.
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