Pengaruh Intellectual Capital Dan Kecakapan Manajerial Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2011-2013)
Abstract
Keywords
Full Text:
PDFReferences
Barney, J. 1991. Firm Resources and Sustained Compotitive Advantage. Journal of Management. Vol 17. No 1. pp 99-120.
Belkaoiu, A.R.. 2003. Intellectual Capital and Firm Performance of US Multinational Firms:
A. Study of the Resource Based and Stakeholder Views. Journal of Intellectual Capital vol 4. No 2. pp 215-226.
Bontis, N. 1998. Intellectual Capital: an ExploratoryStudy that Develops Measures and Models. Management Decision. Vol 36. No 2. pp 63.
, 2001. Assessing Knowledge assets: A Review of the Models Used to Measure Intellectual Capital. International Journal of Technology Management. Vol 3. No 1. pp 41-60.
Bukh, P.N. 2003. Commentary, the relevance of intellectual capital disclosure: a paradox?.
Accounting, Auditing & Accountability Journal. Vol 16. No 1. pp 49-56.
Chang, Shu Lien. 2008. Valuing Intellectual Capital and Firm’s Performance- Modifyng Value Added Intellectual Coefficient )VAICTM) in Taiwan Industry. Taiwan: Edward
S. Ageno School of Business. Golden Gate University.
Chen, M.C., S.J. Cheng, Y. Hwang. 2005. An Empirical Investigation of The Relationship between intellectual Capital and Firms Market Value and Financial Performance. Journal of Intellectual Capital. Vol 6. No 2. pp 159-176.
Divianto. Pengaruh faktor-Faktor Intellectual Capital(Human Capital, Structural Capital dan Customer Capital) Terhadap Business Performance. Jurnal Ilmiah Orasi Bisnis – ISSN: 2085-1375 Edisi IV November 2010.
Djuitaningsih, Tita dan Aulia Rahman. Pengaruh Kecakapan Manajerial Terhadap Kinerja Keuangan Perusahaan. Jurnal Medis Riset Akuntansi Vol 1 No.2 Agustus 2011.
Edvinsson, L. and M. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. HapperCollins. New York.
Febriyani, Anita dan Zulfadian, Rahadian. 2003. Analisis Kinerja Bank Devisa dan Bank Non Devisa. Jakarta: PT. Gramedia Pustaka Utama.
Firer, S., and S.M. Williams. 2003. Intellectual Capital and Traditional Measures of Corporate Performance. Journal of Intellectual Capital. Vol 4. No 3. pp 348-360.
Gan, K dan Saleh, Z. 2008. Intellectual Capital and Corporate Performance of Technology- Intensive Companies: malaysia Evidence. Asian Journal of Business and Accounting. Vol 1. No 1. pp 113-130.
Harrison, S., and P.H. Sullivan. 2000. Profitting form Intellectual Capital; Leanring from leading Companies. Journal Intellectual Capital. Vol 1. No 1. pp 33-46.
Ikatan Akuntansi Indonesia. 2009. Standar Akuntansi Keuangan. Jakarta: Salemba Empat. Isnugrahadi, Indra dan Indra Wijaya Kusuma . Pengaruh Kecakapan Manajerial Terhadap Manajemen Laba dengan Kualitas Auditor Sebagai Variabel Pemoderasi. SNA XII
Palembang 2009.
Kartika, M dan Hatane, S.E.. 2013. Pengaruh Intellectual Capital pada Profitabilitas Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia pada Tahun 2007-2011. Surabaya: Program Pascasarjana Akuntansi Bisnis Universitas Petra.
Kusumo, B.P.. 2012 Studi Empiris Pengaruh Modal Intelektual terhadap Kinerja Keuangan, Pertumbuhan Perusahaan dan Nilai Pasar pada Perusahaan yang terdaftar di BEI. Jurnal Akuntansi: Universitas Diponegoro.
Mulyadi. 2001. Balanced Scorecard: Alat Manajemen Kontemporer Untuk Pelipatganda Kinerja Keuangan Perusahaan. Jakarta: Penerbit Salemba Empat.
Murdyanto. 2008. Pengaruh Efisiensi Operasi, Risiko Kredit, Resiko Pasar dan Modal terhadap Kinerja Keuangan Bank Umum. Universitas Diponegoro Semarang.
Nasih, Muhammad. 2005. Peran Strategis Intellectual Capital Sebagai Variabel Antara Pengaruh Finansial Capital terhadap Kinerja Perusahaan. Pascasarjana UNAIR Surabaya.
Organisation for Economic Cooperation and Development. 1999. Guidolines and Instructions for OECD. Simposium Internasional Symposium Measuring and Reporting Intellectual Capital
Petty, Richard and James Guthrie. 2000. Intellectual Capital Literature Review: Measurement, Reporting and Management. Journal of Intellectual Capital. Vol 1. No
pp 160-176.
Public, A.. 1998. Measuring The Performance of Intellectual Capital Potential in Knowledge economy. Paper presented at the 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital by The Austrian Team for Intellectual Potential.
. 1999. Basic Information on VAICTM. Available Online:
http://www.vaic-on.net. (Accesses April 2015)
Purnomosidhi, Bambang. 2012. Analisis Empiris Terhadap Determinan Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ.
Sawarjuwono, Tjiptohadi dan Kadir Prihatin kadir. 2003. Intellectual capital: Perlakuan, Pengukuran dan Pelaporan (sebuah Library Research). Jurnal Akuntansi dan Keuangan.
Soetedjo, Prof. Dr. H. Soegeng dan Safrina Mursida. Pengaruh Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Perbankan. SNA XVIIMataram No. 39, 24-27 September 2014.
Stewart, T.A. 1997. Intellectual Capital: the New Wealth of Organization Doubleday/Currency. New York.
Suhendah, R. 2012. Pengaruh Intellectual Capital terhadap Profitabilitas, Produktifitas dan Penelitian Pasar pada Perusahaan yang Go Public di Indonesia pada Tahun 2005-2007. Universitas Tarumanegara.
Sulastri, L. 2009. Asas-Asas Manajemen 4.
Tan, H.P., D. Plowman, P. Hancock. 2007. Intellectual Capital and Financial returns of companies. Journal of Intellectual Capital. Vol 8. No 1. pp 76-95.
Ulum, Ihyaul. 2008. IntellectualCapital Konsep dan Kajian Empiris.
Yogyakarta: Graha Ilmu.
Widjanarko, Indra. 2006. Perbandinngan Penerapan IC report. Available Online:
http://www.coursehero.com/file/p65tola/widjanark. (Accessed April 2015).
DOI: https://doi.org/10.21107/nbs.v13i1.28872
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Neo-Bis

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright @ 2015, Faculty of Economics, Trunojoyo University of Madura