PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE DENGAN PENDEKATAN BALANCED SCORECARD PADA PERUSAHAAN MANUFAKTUR BERSKALA BESAR DI SURABAYA
Abstract
The purpose of this empirical research is to examine influenced the three elements of intellectual capital that are human capital, structural capital, and customer capital with business performance.
Data used for this research was collected from human resources development, financial, marketing, and R & D manager. Data collected by contact person. 37 questionnaires were sent to managers from big scale manufactur enterprises in Surabaya. Analysis was conducted using Linear Multiple Regression with SPSS 11.0 softwares.
The main conclusions from this research are that : human capital, structural capital, and customer capital simultaneously have positive and significant influence with business performance human capital has positive and significant influence with business performance, structural capital has positive and significant influence with business performance, and customer capital has positive and significant influence with business performance.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Abidin. 2000. Pelaporan MI : Upaya Mengembangkan Ukuran-ukuran Baru. Media Akuntansi. Edisi 7. Tahun VIII. pp. 46-47.
Anthony, Robert N & Vijay Govindarajan. 1998. Management Control System. Ninth Edition. Boston : Mc Graw Hill, Inc.
Atkinson, Anthony A, dkk. 1995. Management Accounting. Second Edition. Pillipines : Prentice Hill. Richard D Irwin, Inc.
Aziz, Akhmad Setia Hadi. 2007. Analisis Pengaruh Intellectual Capital Terhadap Kinerja Perusahaan Pada Perusahaan Otomotif yang Terdaftar di BEJ. Fakultas Ekonomi Universitas Airlangga, Surabaya.
Bontis, N, William Chua Chong Keow and Stanley Richardson. 2000. Intellectual Capital and Business Performance in Malaysian Industries. Journal of Intellectual Capital. Vol. 1 No. 1, pp. 85-100.
Brandon, Charles H, Drtina. Ralph E. 1997. Management Accounting : Strategy And Control. Canada : Mc. Graw-Hill Companies, Inc.
Brennan, Niamh and Brenda Connell. 2000. Intellectual Capital : Current Issues and Policy Implications. Journal of Intellectual Capital, Vol. 1 No. 3, pp. 206-240. http://www.emeraldinsight.com/1469-1930.htm
Brinker, Barry. 2000. Intellectual Capital: Tomorrows Asset, Today’s Challenge. http://www.cpavision.org/vision/wpaper05b.cfm.
Choo, C.W. and Bontis, N. 2002. The Strategic Management of Intellectual Capital and Organisational Knowledge. New York : Oxford University Press.
Dwi, Astuti Partiwi dan Arifin Sabeni. 2005. Hubungan Intellectual Capital dan Business Performance dengan Diamond Specification : Sebuah Perspektif Akuntansi. SNA VIII, Solo.
Edvinsson, Leif and Michael S. Malone. 1997. Intellectual Capital. New York : HarperCollins.
Emory, C. William. 1980. Business Research Methods. Revised edition. Ilinois : Richard D. Irwin, INC.
Gujarati, Damodar. 1993. Ekonometrika Dasar. Terjemahan. Jakarta : Erlangga.
Hansen, Mowen R Don and Maryanne M .1997. Management Accounting. Ohio : International Thomson Publishing Co.
Hermawan, Ancella Anitawati. 1996. Balanced Scorecard Sebagai Sarana Akuntansi Manajemen Strategik. IAI . Pra-Konvensi Nasional Akuntansi Ke-3. Pendidikan Profesi BerkelanjutaN (PPL), Semarang.
Indriantoro, Nur dan Bambang Supomo. 1999. Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen. Edisi Pertama. Yogyakarta : BPFE.
Kaplan, Robert & Norton. David P. 1996. Translating Strategy Into Action The Balance Scorecard. Boston : Harvard Business School.
Keputusan Menteri Badan Usaha Milik Negara Nomor : KEP-100/MBU/2002 Tentang Penilaian Tingkat Kesehatan Badan Usaha Milik Negara
Kinell Patrik, Joakim Planmo, Peter Schultz. 1996. The Performance Pyramid Build-Up. Http://hem.Passagen.se/kinell/pappers/theory.htm.
Klaila, Davis and Lynne Hall. 2000. Using Intellectual Assets as a Success Strategy. Journal of Intellectual Capital, Vol. 1 No. 1, pp. 47-53. http://www.emeraldinsight.com/1469-1930.htm
Kuseini, Martini. 1997. Balanced Scorecard : Penyeimbangan Pengukuran Kinerja Organisasi. Usahawan. No. 06 Th. XXVI Juni, Jakarta.
Maholtra, Naresh K. 1996. Marketing Research : An Applied Orientation. Second Edition. Prentice Hall International Inc.
Mulyadi. 1993. Akuntansi Manajemen : Konsep Manfaat dan Rekayasa. Edisi Kedua Belas. Yogyakarta : STIE YKPN.
Mulyadi. 1999. Strategic Management System dengan Pendekatan Balanced Scorecard. Usahawan. No. 02 Th. XXVIII. Februari, Jakarta.
Mulyadi dan Johny Setyawan. 2001. Sistem Perencanaan & Pengendalian Manajemen. Edisi 2. Jakarta : Salemba Empat.
Nasih, Mohammad. 2005. Pengaruh Aset dan Ekuitas Terhadap Human Cost dan Intellectual Capital, Serta Kinerja Non Keuangan Bank SebagaiLembaga Intermediasi dan Kinerja Keuangan Pada Industri Perbankan di Indonesia. Disertasi. Program Pascasarjana Universitas Airlangga, Surabaya.
Notobroto. 2005. Metodologi Research. Yogyakarta : Andi Offset.
Ordonez, Patricia de Pablos. 2002. Evidence of intellectual capital measurement from Asia, Europe and the Middle East. Journal of Intellectual Capital, Vol. 3 No. 3, pp. 287-302. http://www.emeraldinsight.com/1469-1930.htm
Petty, Richard and James Guthrie. 2000. Intellectual capital literature review : Measurement, Reporting and Management. Journal of Intellectual Capital, Vol. 1 No. 2, pp. 155-176. http://www.emerald-library.com.
Prasetyono. 2006. Analisis Kinerja Rumah Sakit Daerah Dengan Pendekatan Balanced Scorecard Berdasarkan Komitmen Organisasi, Pengendalian Intern dan Penerapan Prinsip-Prinsip Good Corporate Governance (GCG) sebagai Variabel Intervening (Survei Pada Rumah Sakit Umum Daerah di Jawa Timur). Penelitian Dosen Muda. Fakultas Ekonomi Universitas Trunojoyo, Madura.
Rietveld, Piet dan Lasmono Tri Sunary. 1993. Masalah Pokok Dalam Regresi Berganda. Yogyakarta : Andi Offset.
Santoso, Singgih. 2000. Buku Latihan SPSS Statistik Parametrik. Jakarta : Alex Media. Komputindo.
Sawarjuwono, Tjiptohadi dan Agustine Prihatin Kadir. 2003. Intellectual Capital : Perlakukan, Pengukuran, dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi & Keuangan Vol. 5, No. 1. Mei 2003. pp. 35 – 57. Jurusan Ekonomi Akuntansi, Fakultas Ekonomi - Universitas Kristen Petra, Surabaya. http://puslit.petra.ac.id/journals/accounting/
Starovic, D. and Marr, B. 2004. Understanding Corporate Value : Managing and Reporting Intellectual Capital. Chartered Institute of Management Accountants.
Stewart, T. A. 1997. Intellectual Capital : The New Wealth of Organizations. New York : Doubleday.
DOI: https://doi.org/10.21107/infestasi.v6i1.479
Refbacks
- There are currently no refbacks.
Copyright (c)
This journal is licensed under a Creative Commons Attribution 4.0 International License.