Intellectual Capital And Cost Stickiness: A Modified Value Added Intellectual Coefficient (Mvaic) Approach

This study aims to provide empirical evidence about the relationship between intellectual capital and cost stickiness. Intellectual Capital has been widely studied its effect on company performance, but still not much behavior. in this uses Modified Value Added (MVAIC) approach. The population were all manufacturing companies listed Indonesia Stock Exchange (IDX) 2017 - 2018. sample was 119 which selected through purposive sampling. results of indicate that carried out by is able reduce level stickiness Indonesia. In practice, IC stickiness, so it can improve financial performance firm.