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Author

Randy Kuswanto

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Open access Sep 2026

Firm Valuation in Consumer Non-Cyclical Sector: Examining Intellectual Capital in Digital Era

This study examines the impact of intellectual capital (VAIC) on firm value (Market Value of Equity) within the non-cyclical consumer sector, positioning the digital era strictly as a contextual background rather than an empirically measured variable. This is a quantitative study using multiple linear regression, where...

Windya Gwen Alfian, Randy Kuswanto · 0 citations

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