Ulum, Ihyaul, Rizqiyah Rizqiyah, and Ahmad Waluya Jati. 2016. “Intellectual Capital Performance: A Comparative Study Between Financial and Non-Financial Industry of Indonesian Biggest Companies”. International Journal of Economics and Financial Issues 6 (4):1436-39. https://econjournals.com/index.php/ijefi/article/view/2884.