International Journal of Business and Applied Social Science

ISSN: 2469-6501 (Online)

DOI: 10.33642/ijbass
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Call for Papers: VOL: 10, ISSUE: 6, Publication June 30, 2024



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Author(s): Musaroh
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This study examined the effects of intellectual capital on the future financial performances of Consumer Non-Cyclicals companies in Indonesia. Using panel data of 60 observations for the period from 2019-2021. The sample was obtained using a purposive sampling method through some criteria. The result of the study shows that Capital Employed (VACE) affects positively and significantly the company's Future Financial Performance measured using revenue growth and employee productivity, Human Capital affects positively and significantly employee productivity, while STVA is not enough to affect the company’s future financial performance. This study has several limitations, one of them is the quality of data that is still lacking, especially when the company's data is not detailed and often researchers have to drill down and make their conclusion about the data. Suggestions for further research are expected to use better data quality to ensure the robust best model to make a better conclusion that can be drawn about the effect of intellectual capital on the firm's financial performance.
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