PENGARUH INTELLECTUAL CAPITAL TERHADAP PENGENDALIAN ANGGARAN DAN KINERJA ORGANISASI (Studi Empiris Pada Perusahaan Manufaktur di Jawa Tengah)

Abstract

This research is aimed to determine the influence from each elements of intellectual capital (human capital, customer capital, and structural capital) to budgetary control, and business performance. This research used resource-based view to explain that organization should be able to develop and empower their resources to achieve their competitive advantage. The population of this research was the manufacturing firms in Central Java which is listed as a Large-Scale Industry in Disperindag. The numbers of samples that used in this study are 54 firms. The type of data that is used in this study is the primary one and collected through questionnaires. This study used the Partial Least Square (PLS) as the Analytical Tool. The result of this study shows that intellectual capital from the human capital element has the positive impact to the both of budgetary control and business performance. Intellectual capital from the customer capital element also has the positive impact to the both of budgetary control and business performance. Similarly, the intellectual capital from the structural capital element that is also has the positive impact to the both of budgetary control and business performance.