PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD
Abstract: This study examines
the influence of Intellectual Capital (IC) on firm performance as measured by
the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4:
the cllstomer (measured by retention and clis/orner acquisition). internal
business processes (measured by sales growth). learning and growth (measured by
the prodllctivity of employees) and financial (measured by ROA and ROE). This
stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as
many as 45 companies.
The results showed Intellectual Capital (VAIC™) does not affect compan
performance in terms of customer perspective of BSC. Intellectual Capital
(VAIC™) did not affect company performance in terms of infernal business
process perspective of BSC. Intellectual Capital (VAIC™) did not afTect company
performance in terms of learning and growth perspective of BSC. Intellectual
Capital (VAIC™) does not affect the performance of the company from the
financial perspective of BSC. No significant effect of Intellectual Capital
(VAIC™) on perfonnance due to the human resources that are not capitalized into
an asset but is charged.
Penulis: Geta Alviane, St.
Vena Purnamasari
Kode Jurnal: jpakuntansidd110178
