ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN ; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES (Studi Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2010)

Abstract

The purpose of this study is to provide empirical evidence about the effects of intellectual capital, identified using an input-process-output concept of human, customer, innovative and process capitals, on company performances. From a resource-based and intellectual capital perspective, the structural path model is applied to financial data to analyze the relationships among the four components of intellectual capital, as well as the causal effects of intellectual capital on company performance. Data used in this study is secondary, financial reporting 2007-2010 from IDX. The population of this study are all companies listed in indonesian stock exchange (IDX) from 2007-2010. The sample of this study are 22 companies, from various sectors, in 4 years, total are 88 companies. The sample drawn by purposive sampling and fulfill sample selection criterion. The results of this research show that not all of intellectual capital component have significant effect to performance. Innovation capital have positve and significant effect to customer capital, while it has negative and significant effect to human capital. Process capital have positive and significant relationship to customer capital. Human capital have positive and significant relationship to company performance, while it have no significant relationship to customer capital. Customer capital has no significant effect to company performance