PENGARUH INTELLECTUAL CAPITAL TERHADAP BUSINESS PERFORMANCE (STUDI PADA PERUSAHAAN MANUFAKTUR GO PUBLIC DI BURSA EFEK INDONESIA)

Chairina .

Abstract


This study aimed to examine the effect of intellectual capital on business performance. Intellectual capital to provide information on intangible assets which mostly are not disclosed in the financial statements. This information can be entered in strategy development and added value for the company. Objects in this study is a manu-facturing company which is registered in the Indonesian Stock Exchange for the period 2010-2011. The population used in this study are 146 companies listed in 2011. This study uses purposive-judgment sampling and selected 88 companies that meet the characteristics of the sample. This study measured the intellectual capital using a variable interaction of human capital, customer capital and structural capital. Financial performance will be measured by return on assets (ROA). Hypothesis testing is used in this study are the influence of intellectual capital on business performance by using path analysis. The research proves that (1) Human capital affects structural capital, (2) Customer capital influence on structural capital, (3) Human capital affects business performance, (4) Customer capital has no effect on business performance, (5) Structural capital effect on business per-formance, (6) Human capital indirect effect on business performance through structural capital, (7) Customer capital indirect effect on business performance through structural capital. The total value of the coefficient of determination (R2) of 0.883, meaning that 88.3% of business performance variation can be explained by the variables of intellectual capital on the path analysis model (path analysis).

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