IMPLEMENTATION OF "EVALUATION-VALUE ADDED INTELLECTUAL COEFFICIENT” (EV-VAIC) AS EXPANSION OF INTELLECTUAL CAPITAL MEASUREMENT MODEL

• Main Authors: Santy Mayda, Batubara, Salawati, Sahari, Mohammad, Jais
• Format: Article
• Language: English
• Published: Allied Business Academies 2021
• Subjects: HF5601 Accounting
• Online Access: http://ir.unimas.my/id/eprint/46493/1/implementation-of-evaluationvalue-added-intellectual-coefficient-evvaic-as-expansion-of-intellectual-capital-measurem.pdf; http://ir.unimas.my/id/eprint/46493/; https://www.abacademies.org/articles/implementation-of-evaluationvalue-added-intellectual-coefficient-evvaic-as-expansion-of-intellectual-capital-measurement-model-13063.html

The study aims to explain and describe the implementation of Ev-VAIC as the expansion of the Intellectual Capital measurement model, whether the Ev-VAIC model's feasible as the new measurement Intellectual Capital (IC) model. There are four components, namely physical capital, financial capital...