Title: Is intellectual capital related to telecommunications industry financial performance during COVID-19?

Authors: Afdol Muftiasa; Lili Adi Wibowo; Agus Rahayu

Addresses: School of Postgraduate, Universitas Pendidikan Indonesia, Bandung, Indonesia ' School of Postgraduate, Universitas Pendidikan Indonesia, Bandung, Indonesia ' School of Postgraduate, Universitas Pendidikan Indonesia, Bandung, Indonesia

Abstract: This study aims to examine the influence of intellectual capital on the financial performance of the telecommunications industry during the COVID-19 pandemic. The population includes the telecommunications companies listed on the Indonesia Stock Exchange in 2019-2020. Moreover, the intellectual capital performance was measured by the value-added intellectual capital coefficient (VAIC^TM) approach while the model was developed and hypotheses tested using linear regression analysis. The results showed that intellectual capital has a positive and significant effect on return on assets and return on equity but has no influence on earning per share. Recommendations are later made for researchers and practitioners.

Keywords: earnings per share; EPS; financial performance; intellectual capital; return on assets; ROA; return on equity; ROE; VAIC^TM.

DOI: 10.1504/IJLIC.2023.127696

International Journal of Learning and Intellectual Capital, 2023 Vol.20 No.1, pp.29 - 46

Received: 16 Nov 2021
Accepted: 27 Jun 2022
Published online: 14 Dec 2022 *