Modal Intelektual Dan Kinerja Perusahaan (Studi pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2009 s/d 2012)
Journal Title: Jurnal Accountability - Year 2014, Vol 3, Issue 1
Abstract
This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage. The principal purpose of this study was to investigate the association between the efficiency ofValue Added Intellectual Coeficient (VAICTM) by the major components of a firm’s resource base, physical capital(VACA), human capital(VAHU) and structural capital(STVA) and traditional dimensions offinancial company’s performance:Asset Turn Over. The findings show that:as partial,intellectual capital (VAICTM), physical capital not significantly influences to company’s performance.. Simultaneously, physical capital, human capital, structural capital influences company’s performance. The empirical findings suggest thattransition in thinking about a new structure and process supporting a company’s productive assets. Human capital, remains the most significant indicator for VAICTM and financial company’s performance, role as principal driver for value creation.
Authors and Affiliations
Novi Swandari Budiarso
Keywords
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- EP ID EP367188
- DOI 10.32400/ja.4945.3.1.2014.95-107
- Views 52
- Downloads 0
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