ENTELLEKTÜEL SERMAYENİN FİRMA PERFORMANSI ÜZERİNDEKİ ETKİSİ

Yıl 2009, Cilt: 27 Sayı: 2, 127 - 140, 31.12.2009

Semra Karacaer , Mehmet Aygün

Öz

Bu çalışmanın
temel amacı, entellektüel sermaye ve firma performansı arasındaki ilişkiyi
incelemektir. Çalışmada firma performans ölçütleri olarak; karlılık, verimlilik
ve piyasa değeri kullanılmıştır. İstanbul Menkul Kıymetler Borsası’na kayıtlı
50 firmanın 2007 yılı verileri incelenmiş ve entellektüel sermaye ölçümünde
Entellektüel Sermaye Katma Değer Katsayısı yönteminden yararlanılmıştır. Ampirik
analizlerde korelasyon ve çoklu regresyon kullanılmıştır. Ampirik analiz
sonucunda, yapısal sermaye etkinliği katsayısı dışındaki, entellektüel sermaye
katsayısı ile firma performansı arasında pozitif ve istatistiksel olarak
anlamlı ilişkiler elde edilmiştir.

 

 

Anahtar Kelimeler

Entellektüel sermaye, firma performansı, entellektüel sermaye katma değer katsayısı, insan sermayesi

The Effect of Intellectual Capital on Firm Performance

Öz

 

The principal
purpose of this study is to investigate the association between intellectual
capital and firm performance. In this study use profability, productivity and
market valuation as firm performance indicator. Data are investigated from a
sample of 50 publicly traded firms from Istanbul Stock Exchange and measuring
intellectual capital are drawn upon Value Added Intellectual Capital
Coefficient. Empirical analysis is conducted using correlation and linear
multiple regression analysis. Findings from the empirical analysis indicate
that except for structural capital efficiency associations between intellectual
capital coefficents and firm performance positive and istatistical significant.

 

Anahtar Kelimeler

Intellectual capital, firm performance, value added intellectual capital coefficient, human capital

Kaynakça

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