HUBUNGAN INTELLECTUAL CAPITAL DAN BUSINESS PERFORMANCE DENGAN DIAMOND SPECIFICATION : SEBUAH PERSPEKTIF AKUNTANSI

Abstract

This research aims at examining relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and business performance, and relationship between structural capital and business performance. Because inconsistence results in previous research, hence needed research again by used different model with previous research. Intellectual capital model used this research is diamond specification. Data used for this research 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 Central Java Province listed in Badan Koordinasi Penanaman Modal Daerah (BKPMD) of Central Java Province. The questionnaire that useful for analysis were 162 (32,4%). Analysis conducted by SEM multivariate technique with AMOS 4.01 and SPSS 10.0 softwares. The result 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 linked with business performance; and structural capital positively and significantly linked with business performance. Keywords : intellectual capital, diamond specification, human capital, customer capital, structural capital, and business performance.