PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Consumer Good Industry yang Terdaftar di Bursa Efek Indonesia Tahun 2005-2010)

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 2005-2010 from IDX. The population of this study are companies consumer goods industry listed in indonesian stock exchange (IDX) from 2005-2010. The sample of this study are 9 companies, in 6 years, total are 54 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 and human capital. Process capital have positive but not significant relationship to customer capital. Human capital have positive and significant relationship to costumer capital and company performance. Customer capital have positif and significant relationship to company performance.