The relationship between intellectual capital and company's performance in technology sector in Malaysia / Siti Nur Amalina Md Noor Haidei

Intellectual capital (IC) is a company's intangible asset that is frequently associated with value and performance. Generally, intellectual capital consists of three components; human capital, structural capital, and relational capital. In this knowledge-based economy, intellectual capital is a crucial part that represents a large part of the value of a company. The traditional annual report only shows partially the value of intangible assets such as licenses, patents, trademarks, and others. This study aims to explore the relationship between intellectual capital and the technology-based company listed in Bursa Malaysia. To measure the intellectual capital of a company, this study using Value Added Intellectual Coefficient (VAIC) The data from this study collected from secondary data and a quantitative approach which is panel data and a multiple regression model represented by the ordinary least squares (OLS). The dependent variable in this study is company performance that represents by return on assets (ROA) and for the independent variable, there are three variables; value-added structural capital (SCVA), value-added capital employed (VAHA), and value-added human capital (VAHU). The sample of 20 companies was chosen with the time period from the year 2010 until 2016. The data will have relied on the annual report of the company that can be obtained from Bursa Malaysia.