HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE

Astuti, Partiwi Dwi (2004) HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE. Masters thesis, Program Pasca Sarjana Universitas Diponegoro.

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Abstract

The purpose of this study are to examines relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and structural capital, and relationship between structural capital and business performance. Because mixed results in previous studies, then it need to examined repeatedly to gain accepted conceptual measures and intellectual capital model, and in Indonesia, intellectual capital concept is relatively new and never been examined before, that motivate this study. Data used for this study was collected from financial managers that completing and returning the questionnaire. Data collected by mail survey and contact person. 500 questionnaires were sent to financial managers in companies at Semarang listed in Badan Koordinasi Penanaman Modal Daerah (BKPMD) of Central Java Province. The questionnaire that useful for analysis were 136 (27,2%). Analysis conducted by SEA/1 multivariate technique with AMOS 4.01 and SPSS 10.0 softwares. The results shows that human capital positively and significantly linked with customer capital; human capital positively and significantly linked with structural capital; customer capital positively but not significantly with structural capital; and structural capital positively and significantly linked with business performance. Tujuan penelitian ini adalah untuk menguji hubungan intellectual capital dan business performance dengan menguji hubungan antara human capital dan customer capital, menguji hubungan antara human capital dan structural capital, menguji hubungan antara customer capital dan structural capital, dan menguji hubungan antara structural capital dan business performance. Adanya ketidakkonsistenan basil penelitian sebelumnya, perlunya dilakukan pengujian yang berulang-ulang untuk memperoleh ukuran-ukuran konseptual dan model intellectual capital yang dapat diterima, dan di Indonesia konsep intellectual capital masih relatif barn serta belum pernah dilakukan penelitian sebelumnya di Indonesia menjadi motivasi dilakukannya penelitian Data yang digunakan pada penelitian ini diperoleh dari persepsi manajer keuangan yang mengisi dan mengembalikan kuesioner. Data dikumpulkan dengan mail survey dan contact person. Sejumlah 500 kuesioner dikirimkan kepada manajer keuangan perusahaan-perusahaan di Semarang yang terdaftar di Badan Koordinasi Penanaman Modal Daerah (BKPMD) Propinsi daerah Tingkat I Jawa Tengah. Kuesioner yang kembali dan layak dianalisis sebanyak 136 (27,2%). Analisis dilakukan dengan menggunakan teknik multivariate SEM dengan programAMOS 4.01 dan SPSS 10.0. Hasil penelitian ini menunjukkan bahwa human capital berhubungan positif dan signifikan dengan customer capital, human capital berhubungan positif dan signifikan dengan structural capital, customer capital berhubungan positif dan tidak signifikan dengan structural capital, dan structural capital berhubungan positif dan signifikan dengan business performance.

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Postgraduate Program > Master Program in Accounting
ID Code:11586
Deposited By:Mr UPT Perpus 5
Deposited On:25 May 2010 14:47
Last Modified:25 May 2010 14:47

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