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Abstract

Tujuan dari penelitian ini adalah untuk mengidentifikasi, mengelompokkan dan mengklasifikasikan penelitian tentang Intellectual Capital. Penelaahan pengembangan penelitian tentang Intellectual Capital didasarkan pada 21 jurnal yang diterbitkan dalam database jurnal akademik Emerald pada tahun 2017 dimana "Intellectual Capital" sebagai kata kunci. Melalui tinjauan literatur, penelitian ini menyajikan analisis pengembangan penelitian Intelektual capital dan mengemukakan 7 (tujuh) penelitian tentang pengembangan IC, 4 (empat) penelitian yang menunjukkan dimensi IC dan 10 (sepuluh) penelitian tentang hubungan IC dengan beberapa variabel. Penelitian ini memiliki keterbatasan pada penggunaan jurnal, karena hanya memilih artikel yang publikasi di Emerald di tahun 2017 sehingga penelitian ini masih dapat dikembangkan lebih lanjut. Adapun implikasi dari penelitian ini adalah terbentuknya pengembangan penelitian yang dapat ditindaklanjuti. Penelitian ini menyajikan tinjauan literatur dengan mengklasifikasikan perkembangan intellectual capital, dimensi yang sering digunakan dalam penelitian intellectual capital dan hubungan Intellectual Capital dengan variabel keuangan dan non keuangan.

Keywords

Intelectual Capital; Intelectual Capital Disclosure; Intelectual Capital Statement.

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How to Cite
Mustafa, M. S. ., & Husain, F. . (2023). Tinjauan Literature tentang Pengembangan Penelitian Intelectual Capital. Economics and Digital Business Review, 5(1), 287–295. https://doi.org/10.37531/ecotal.v5i1.967
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