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This study analyzes the impact of intellectual capital on firm performance in energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2022, using the VAIC model. The findings indicate that while Value Added Capital Employed (VACA) positively influences firm performance, Value Added Human Capital (VAHU) does not, and Structural Capital Value Added (STVA) shows a positive but insignificant influence. The research highlights the importance of effectively managing physical and financial capi

Author

2115644012

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EN