DAMPAK INTELLECTUAL CAPITAL TERHADAP NILAI ASET DAN KINERJA KEUANGAN PADA HARGA SAHAM PERUSAHAAN : KAJIAN LITERATURE

Abstract

In order to better understand how intellectual capital affects asset value, financial performance, and company stock price through a literature review. Performance, and the value of the company's stock  through a literature review. Intellectual capital includes knowledge, skills, innovations, and other intangible resources owned by the company, which have a significant impact on the asset's value., financial performance, and stock price of the company. Resources that the business has and that are crucial to its operations reating value and competitive advantage. The results of the literature review shows that intellectual capital has a positive impact on the worth of and financial performance of the company.

Components such as structural capital, relational capital, and human capital considerably contribute to to increased operational efficiency, innovation, and corporate reputation, it increases stock values as a consequence. The analyzed research also emphasized the significance of investing in the development of developing intellectual capital as a tactic to increase firm value and competitiveness in the market. Financial performance and share price. Good management intellectual capital has the potential to provide a long-term competitive edge. Competitive advantage. This research provides practical implications for company managers managers in designing strategies for developing and managing intellectual capital development and management strategies This offers a foundation for additional study in this field.