Intellectual capital as the corporate performance measurement (before and during the covid-19 pandemic)

• Main Authors: Santy Mayda, Batubara, Salawati, Sahari, Mohamad, Jais, Edy, Suryadi
• Format: Article
• Language: English
• Published: Allied Business Academies 2022
• Subjects: HF5601 Accounting
• Online Access: http://ir.unimas.my/id/eprint/46492/1/ASMJ.pdf; http://ir.unimas.my/id/eprint/46492/; https://www.abacademies.org/abstract/intellectual-capital-as-the-corporate-performance-measurement-before-and-during-the-covid19-pandemic-13997.html

The study aims to determine whether or not differences in the Intellectual capital value between before and during the Covid-19 Pandemic caused the global economic slowdown and the negative impact on finances. The study used Evaluation-Value Added Intellectual Coefficient (EvVAIC) as a new measurement model of Intellectual capital, consisting of four components: physical, financial, human, and structural capital. The study method is the quantitative method by comparative analysis, namely the Wilcoxon Signed Rank Test. The study design uses the secondary data, have been listed in the Indonesia Stock Exchange, with the period before the Covid-19 Pandemic (in 2019) and during the Covid-19 Pandemic (in 2020). There are 45 companies in the manufacturing sector, and they should have been listed on the Indonesia Stock Exchange (in 2018). The study result has shown no differences in Intellectual capital before and during the Covid-19 Pandemic. There has a high positive correlation between physical, human, and structural capital, except financial capital is a moderate positive correlation between before and during the Covid-19 Pandemic. The spread of coronavirus (Covid-19) directly affected corporate performance, changing the marketing strategy