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
Related Articles
- EP ID EP367188
- DOI 10.32400/ja.4945.3.1.2014.95-107
- Views 54
- Downloads 0
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