Analisis Kinerja Modal Intelektual Tingkat Pengungkapan Modal Intelektual dan Performa Klub Pada Klub Sepakbola Eropa  

Oleh:

Purnamasari, Dyah

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Mini Economica Media Komunikasi Ilmu Ekonomi no. 43 (2014), page 90-107.
Topik: Intellectual capital performance; intellectual capital disclosure football club; clubs performance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM89 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Transition to Knowledge-based economy makes intellectual capital has become more important. Football club that has large amount of intellectual capital face a problem when traditional financial report fails to capture their actual value. This study investigates the effect of intellectual capital performance and clubs performance on intellectual capital disclosure level. moreover, this study also investigates the effect of current intellectual capital disclosure in first division european football clubs annual report for season 2007/2008 until 2011/2012. Intelectual capital disclosure is measure by value added intelcetual coefficient (V AIC). The result shows that there is positive relationship between intellectual capital performance and clubs performance on intellectual capital disclosure level, while curent intellectual capital performance has negative ralationship on future clubs performance.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali