PENGARUH INTELLECTUAL CAPITAL TERHADAP TRADITIONAL MEASURES OF CORPORATE PERFORMANCE DARI BADAN USAHA MANUFAKTUR YANG GO PUBLIC DI BEI PERIODE 2009-2011
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Keywords:
intellectual capital, VAICTM, traditional measures of corporate performance
Abstract
Tujuan dari penelitian ini adalah untuk untuk melihat pengaruh intellectual capital dan 3 ukuran tradisional kinerja perusahaan : profitabilitas, produktivitas, dan penilaian pasar. Dengan menggunakan data perusahaan manufaktur yang diperoleh dari Bursa Efek Indonesia untuk periode 2009-2011 dan metode VAICTM oleh Pulic digunakan dalam pengukuran intellectual capital, model regresi disusun untuk menguji hubungan antara intellectual capital dan ukuran kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa capital employed yang paling berperan digunakan oleh perusahaan sampel untuk meningkatkan profitabilitas, produktivitas, dan penilaian pasar.
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References
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Bethel, K. Stephen. 2006. The Business Valuation Resource Guide. United States :Mattatall Press
Bontis, Nick. 2001. Assessing Knowledge Assets: a Review of the Models Used to Measure Intellectual Capital. International Journal of Management Review 3(1): 41-60
Bornemann, M., Leitner, K-H. 2002. Measuring and Reporting Intellectual Capital : The Case of a Research Technology Organisation. Singapore Management Review 24(3) : 7-20
Cabrita, M. and N. Bontis. 2008. Intellectual capital and business performance in the Portuguese banking industry. International Journal of Technology Management 43(3) : 212-237
Chan, King Han. 2009. Impact Of Intellectual Capital On Organisational Performance. The Learning Organization 16(1): 22-39
Chen, Ming-Chin, Shu-Ju Cheng, Yuhchang Hwang. 2005. An Empirical Investigation of The Relationship Between Intellectual Capital and Firm’s Market Value and Financial Performance. Journal of Intellectual Capital 6(2): 159-176
Chu, S.K.W., Chan, K.H. & Wu, W.W.Y. 2011.Charting Intellectual Capital performance of The Gateway to China.Journal of Intellectual Capital, Vol. 12 No. 2, pp. 249-276
Comepa, Narongsak dan Kongkiti Phusavat. 2011.An Empirical Study of the Relationship between Intellectual Capital and the Performance of a Manufacturing Firm. Kasetsart University, Thailand.
Firer, Steven and S. Mitchell Williams. 2003. Intellectual Capital and Traditional Measures of Corporate Performance. Journal of Intellectual Capital 4(3): 348-360
Gan, Kin dan Zakiah Saleh.2008.Intellectual Capital and Corporate Performance of Technology-IntensiveCompanies: Malaysia Evidence.Asian Journal of Business and Accounting 1(1) : 113-130
Ghozali, Imam. 2001. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro
Gitman, Lawrence J. 2006.Principles of ManagerialFinance12th Edition. Pearson Addison Wesley: San Diego State University
Gujarati, Damodar N. 2010. Essentials of Econometrics.International Edition. Singapore: McGraw-Hill, Inc
Guthrie, J. and Petty, R. 2000. Intellectual Capital: Australian Annual Reporting Practices. Journal of Intellectual Capital 1 (3) : 241-251.
Jelčić, Karmen. 2007. Intellectual Capital: Handbook Of IC Management In Companies. Croatia :Intellectual Capital Center Croatia, (www.vaic-on.net, diakses 20 Mei 2013)
Kaplan, and Norton. 2004. Strategy MAPS : Converting Intangible Assets Into Tangible Outcomes. Massachusetts : Harvard Business School Publishing Corporation
Kuryanto, B. 2008.Pengaruh Modal Intelektual terhadap Kinerja Perusahaan.Simposium Nasional Akuntansi XI. Pontianak
Lako, Andreas. Intangible Asset sebagai Pencipta Nilai, (www.swa.co.id/swa_majalah/tren&analisis, diakses 20 Mei 2013)
Lev, B., & Zambon, S. 2003. Intangibles and Intellectual capital: An introduction to a special issue.European Accounting Review, 12(4) : 597-603
Margaretha, Farah dan Arief Rakhman. 2006. Analisis Pengaruh Intellectual Capital terhadap Market Value dan Financial Performance Perusahaan dengan Metode Value Added Intellectual Coefficient. Jurnal Bisnis dan Akuntansi 8(2): 199-217.
Marr, BernardandJay Chatzkel. 2004. Intellectual Capital at the Crossroads : Managing, Measuring and Reporting IC. Journal of Intellectual Capital5(2): 224-229
Papula, Jan dan Volna, Jana. 2011. Intellectual Capital As Value Adding Element In Knowledge Management.Management, Knowledge and Learning.International Conference 2011
Pulic, Ante. 2004. Intellectual capital - does it create or destroy value? Measuring Business Excellence, Vol. 8 Iss: 1 pp. 62 – 68
Pulic, Ante. 2008.The Principles of Intellectual Capital Efficiency - A Brief Description, (http://www.cik-hr.com/data/principles_2008.pdf, diakses 20 Mei 2013)
Starovic, D and Marr,B. 2004. Understanding Corporate Value : Managing and Reporting Intellectual Capital. Chartered Institute of Management Accountants
Sawarjuwono dan Kadir. 2003. Intellectual Capital: Perlakuan, Pengukuran Dan Pelaporan (Sebuah Library Research). (http://puslit.petra.ac.id/journals/accounting/, diakses 20 Mei 2013)
Stewart, Thomas A. 2002. Intellectual Capital - The New Wealth of Organizations. London: Nicholas Brealey Publishing.
Subhkan dan Citraningrum. 2010. Pengaruh IC Terhadap Kinerja Keuangan Perusahaan Perbankan Periode 2005-2007. Jurnal Dinamika Akuntansi Vol. 2, No. 1, Maret 2010, 30-36
Suhendah, Rousilita. 2010. Pengaruh Intellectual Capital Terhadap Profitabilitas, Produktivitas, dan Penilaian Pasar pada Perusahaan yang Go Public di Indonesia padaTahun 2005-2007. Simposium NasionalAkuntansi, vol. 15, hal. 1-25
Tan, Hong Pew, David Plowman, and Phil Hancock. 2007. Intellectual Capital and Financial Returns of Companies.Journal of Intellectual Capital 8(1): 76-95
Published
2013-09-20
Section
Bidang Akuntansi (AK)
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