Intellectual Capital dan Kinerja Keuangan Perusahaan; Suatu Analisis Dengan Pendekatan Partial Least Squares  

Oleh:

Ervina, Maya ; Abdurahim, Ahim ; Suryanto, Rudy

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi & Investasi vol. 9 no. 2 (Jul. 2008), page 98-112.
Topik: intellectual capital; company's performance; and partial least squares

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA73.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research aims to know the relationship between intellectual capital components (human capital, structure capital, and customer capital) with company's performance and manufacture industry in Indonesia. This study examines 50 companies that listed in Indonesian Capital Market Directory from 2003 until 2007 the financial report that published every years. The result show that there is significant positive relations among intellectual capital with company's performance. But the result not support relationship between intelectual capital with future company's performance and future company's performance with rate of growth of intellectual capital (ROGIC)

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