Abstract Research Aims: We examine the intellectual capital (IC) performance and its
connection with firm value. We also investigate whether the adoption of an enhanced quality …

Human capital (HC) plays an important role in organizations, serving as a primary source of
innovation and competitiveness. Assessment and disclosure of how HC is managed and …

The idea for this analysis arises from the curiosity to circumscribe the phenomenon and
better understand the critical issues just described, particularly how the evolution of digital …

The objective of the study is to prove the suitability between the implementation of human
capital disclosures on the financial statements of local governments in Indonesia and the …

The transition from tangible asset to intangible asset in the knowledge-based economy has
brought several changes in terms of value creation. The value creation generated from …

Modal manusia (human capital) dalam artian sempit adalah pengetahuan, keahlian, dan
kemampuan yang dimiliki oleh seorang individu. Lebih luas lagi, modal manusia …

The objective of the study is to prove the suitability between the implementation of human
capital disclosures on the financial statements of local governments in Indonesia and the …

The purposes of this study are to explore the practice of disclosure of human capital in listed
companies in Indonesia and investigate the determinant factors and the benefits obtained by …