PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2012)
Abstract: The purpose of this
study is to provide an empirical evidence about the influence of intellectual
capital on company performances that is identified using an
input-process-output concept of human, customer, innovative and process
capitals, on company performances. Based on Resourced-Based Theory and
intellectual capital perspective, the
structural path model is applied to financial data to analyze the relationships
among the four componentsof intellectual capital, as well as the causal effects
of intellectual capital on company performance.
Data that used in this study is secondary data, financial reporting 2008
until 2012 which were obtained from the Indonesia Stock Exchange. The
population of this study are companies that listed in the Indonesia Stock
Exchange in from 2008 until 2012. Sample of this study are seventeen companies.
Samples were taken by purposive sampling with a sample selection criteria.
Results of this study indicate that not all components of intellectual
capital significantly influence the performance of the company. Positive effect
on innovation to human capital and customer capital. Capital process negatively
affect customer capital. Value-added human resources positive effect on
customer capital. Customer capital and value-added human resources has a
positive effect on firm performance
Keywords: intellectual
capital, innovation capital, customer capital, process capital, human capital,
company's performance
Penulis: Minanti Kusumowati,
Wahyu Meiranto
Kode Jurnal: jpakuntansidd141171
