Studi Intepretif Identifikasi dan Interaksi Intellectual Capital terhadap Kinerja Perusahaan
Abstrak: The objective of this
research is to identify the key components of
Human Capital (HC), Relational Capital (RC), and Structural Capital
(SC), as well as to figure out each Components Interaction (CI) and how it
relates with company’s performance. This is qualitative research with
interpretive approach. Data is validated by credibility and transferability
test. The technique of analysis is Data Reduction. The research shows that the
key components of HC, RC and SC in
Business Strategic Unit of Merpati Maintenance Facility are model and
framework, education, and voca-tional qualification for HC component; customer
loyalty, favorable contracts, and licensing agree-ment for RC component;
patents, management process, expert network and teams for SC compo-nent.
Interaction between IC’s component occurs, influencing others and contributing
to each com-ponent of IC or as whole. The key components of HC, RC, and SC
should have interaction to give operational support in order to increase
company’s performance, both in its financial and nonfinancial aspect.
Keywords: Intepretive Study, Intellectual Capital, Company’s Performance
Penulis: Sigit Hermawan, Silvia
Herlina
Kode Jurnal: jpakuntansidd130009
