PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2014)

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 that used in this study is secondary data from financial reporting in 2011-2014 which were obtained from Indonesia Stock Exchange (IDX). Population of this study are manufacturing companies that listed in Indonesia Stock Exchange from 2011-2014. Sample of this study are twenty five companies. Samples were taken by purposive sampling method which based on certain criteria. The results of this study shows that not all of intellectual capital component have significant effect to company performance. Innovation capital have positve and significant effect to customer capital and human capital. Process capital have negative and significant effect to customer capital. Human capital have positive and significant effect to company performance but not significant to customer capital. Customer capital have positive and significant effect to company performance.