PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN

KURYANTO, Benny and SYAFRUDDIN, Muchamad (2008) PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN. In: Simposium Nasional Akuntansi 11 (SNA 11), 23 - 24 Juli 2008, Universitas Tanjung Pura Pontianak.

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Abstract

The objective of this study is to investigate influence of firm’s intellectual capital (IC) on their financial performance. This paper uses the Pulic Framework and data from 73 publicly listed companies between the years 2003 and 2005 on the Indonesia Stock Exchange except financial industry. This study uses partial least square (PLS) for data analysis. Three elements of IC and company performances are tested by this study. The results show that IC and company performance are not positively related, IC is not correlated to future company performance, the rate of growth of a company’s IC is not positively related to the company’s performance and the contribution of IC to company performance differs by industry. The results help to embolden modern day managers to better harness and manage IC. Keywords: Intellectual Capital, Performance, Partial Least Square (PLS)

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:17133
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:21 Jul 2010 13:10
Last Modified:21 Jul 2010 13:10

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