This study investigates the effect of intellectual capital on bank profitability. Pengertian, komponen dan pengukuran intellectual capital. Open library analisis pengaruh intellectual capital. The purpose of this study was to examine the relationship between the board of commissioner and intellectual capital disclosure in indonesia banking industry. Bagi sobat mahasiswa yang ingin melakukan penelitian mengenai intellectual capital, sobat bisa mencari sebanyakbanyaknya penelitian terdahulu tentang intellectual capital. It will arouse the readers to make discussion about the treatment, valuation and measurement of intellectual capital. Measuring intellectual capital and its effect on financial performance. A dynamic approach giustina secundo, susana elena perez, zilvinas martinaitis, karlheinz leitner. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan. Data that used in this study is secondary data, financial reporting 2008. The pdf file you selected should load here if your web browser has a pdf reader plugin installed for example, a recent version of adobe acrobat reader if you would like more information about how to print, save, and work with pdfs, highwire press provides a helpful frequently asked questions about pdfs alternatively, you can download the pdf file directly to your computer, from where it. Pengertian, pengukuran, dan cara menghitung intellectual capital. Characteristics of intellectual capital although intellectual capital is similar to tangible assets in its potential for generating future cash. This study aims to examine the direct and moderating effects of intellectual capital relationship with financial performance.
Issue 1 20 beyond the crossroads the third stage of intellectual capital research. First, intellectual capital is a firms only appreciable asset. The influence of the disclosure of intellectual capital on financial performance could mean that the company should give more attention to the quality of intellectual capital. The international journal of intellectual property management ijipm focuses on the study of intellectual property ip across a wide range of topics, and embraces studies of ip from the fields of business, management, economics and government policy. It concluded that the optimum and efficient use of company resources and intellectual impact on their profitability index. Pdf the impact of intellectual capital on financial. Emerald journal of intellectual capital information. Penelitian ini tentang pengaruh struktur kepemilikan dan faktorfaktor intellectual capital terhadap kinerja intellectual capial ic.
Researches in intellectual capital have been conducted in many countries and in. The public sector is one of the least addressed areas of intellectual capital ic research. This study was done by documentation and focus group discussion with some financial accounting experts and public accountants. Intellectual capital and its effect on financial performance. Among intangible assets, human resources, which is called intellectual capital ic, becomes the core asset in a company. September 10, 20 september 10, 20 by jurkubank, posted in finance.
This course covers the broad agenda of using intellectual capital for competitive advantage. Pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bei tahun 20072009 citra puspita dewi wahyu meiranto, s. Pengaruh intellectual capital terhadap kinerja keuangan perbankan, jurnal manajemen dan akuntansi, vo. The research aims to determine how the influence of intellectual capital which measured by value added intellectual coefficient vaic to finance performance which measured by return on asset roa. According to seetharaman, sooria and saravanan 2002. This paper examines the gap between reporting and managers behaviour to challenge the current theoretical underpinnings of intellectual capital ic.
Perlakuan, pengukuran dan pelaporan sebuah library research. Ahmed bounfour, 2003,the icdval approach, journal of intellectual capital, vol. This briefing will follow the approach adopted by the meritum guidelines for managing and reporting on intangibles and will use intangibles and intellectual capital interchangeably. The schemes that can be applied singly or across the three types relate to 14value creationthe strategic generation of. Intellectual capital transformation evaluating model mariya anatolievna molodchik, elena anatolievna shakina, anna andreevna bykova article information.
Modal intelektual widiyaningrum jurnal akuntansi dan. Variabel bebas dalam penelitian ini adalah intellectual capital yang diukur dengan value added intellectual capital vaictm dan variabel terikatnya adalah kinerja keuangan yang diukur dari return on assets roa, return on equity roe, assets turnover ato, serta growth revenue gr. Jurnal dan prosiding sna simposium nasional akuntansi. Those are bni syariah, bri syariah, and bank panin syariah in january 2011 to december 2014 period. The schemes that can be applied singly or across the three types relate to 14value creationthe strategic generation of knowledge and its conversion into valuable forms. Ic consists three basic elements, they are human capital, structural capital and customer capital. Intellectual capital towards financial performance of advertising, printing and media subsector companies listed on the indonesia stock exchange in 20152018. Frontiers of business research in china, 52, 243265. Oleh dosen pendidikan 2 diposting pada 16112019 18112019. Intellectual capital dan kinerja keuangan perusahaan. Sep 20, 2017 analisis pengaruh intellectual capital terhadap kinerja kantor akuntan publik di surabaya. Istilah intellectual capital selanjutnya disingkat ic pertama kali.
Result showed that intellectual capital had effect on firm value and profitability could moderate the influence of of intellectual capital on firm value. While the ownership structure, corporate base, profitability, leverage, and firm age has no significant effect on the level of intellectual capital disclosure. Pdf the impact of intellectual capital on financial performance. Penelitian ini bertujuan untuk menguji pengaruh antara intellectual capital. Intellectual capital, vaictm, companys performance, indonesian banking sector, partial. The data were analyzed with unbalanced panel data regression and multiple regression.
The modal intellectual framework developed by leitner 2004 was used. Cukup banyak jurnal intellectual capital atau jurnal model intelektual yang bisa anda. Content and determinants of intellectual capital disclosure. Sawarjuwono, tjiptohadi dan agustine prihatin kadir. Ghorbani and associates 83 in a study entitled the impact of intellectual capital on the financial performance of the pharmaceutical industry in iran that was conducted on the 22 pharmaceutical companies. Pengertian intellectual capital, karakteristik, komponen. Analisis pengaruh intellectual capital terhadap kinerja kantor akuntan publik di surabaya.
The impact of intellectual capital on the financial. With globalization, intangible assets such as human capital, intellectual. Paragraf 8 psak 19 revisi 2010 tentang aset tak berwujud mendefinisikan. Managing intellectual capital intellectual capital management is the active management of intellectual capital resources with multiplicative effects. Prodi akuntansi fakultas ekonomi dan bisnis universitas telkom. A study of the resource based and stakeholders view. Relational capital is the external linkage of the company with suppliers and customers that enables it to procure and sell goods and services in an effortless manner. Pdf as a sole file type is not accepted, a pdf must be accompanied by the source file. The journal publishes original research and case studies by academic, business and. The relationship between intellectual capital and financial performance of banks has been the subject of countless studies. Penelitian tersebut mencoba menguji pengaruh intellectual capital terhadap kinerja keuangan perusahaan dimasa depan dalam selisih 1 dan 2 tahun kedepan yang diukur dengan return on equity roe. Our data consist of conventional and islamic banks operated in indonesia from 2010 to 2016 annually.
Dimana, intangible assets atau aktiva tidak berwujud di definisikan sebagai berikut. As for the companys growth, the disclosure of intellectual capital does not have effect on the companys growth. The research samples are three islamic commercial banks. It explains that independent variabel coeficient ether intellectual capital or csr disclosure is equall 0. Oclcs webjunction has pulled together information and resources to assist library staff as they consider how to handle coronavirus. International journal of intellectual property management. The icdval approach ahmed bounfour article information. Acceptable figure file types are listed further below. Intellectual capital and value creation in spanish firms, dalam journal of. Reliable information about the coronavirus covid19 is available from the world health organization current situation, international travel. Numerous and frequentlyupdated resource results are available from this search. Penelitian lain yang meneliti mengenai intellectual capital dilakukan oleh saleh et al. Issue 2 2010 intellectual capital and nonprofit organizations in the knowledge economy. Issue 4 2014 intellectual capital, science parks and incubators.
The purpose of this research is to examine the influence of intellectual capital and its components, represented by physical capital capital employed, human capital, and structural capital,on. The aim of this study is to develop a measurement of intellectual capital performance of indonesian syariah banking by modifying the pulics model that popular with the name of vaic value added intellectual coefficient. This study found that intellectual capital positively affects market performance and financial performance in. Introduction this study examines the connection between the concepts of organizational culture and intellectual capital to enable the proposal of a model to measure intellectual. This study measures intellectual capital in different ways using the intellectual capital index. Evidence from annual reports of the jordanian industrial public listed companies radhi alhamadeen department of accounting college of business administration and economics alhussein bin talal university 71111 jordan mishiel suwaidan department of accounting. This study used ten websites of best indonesia and malaysian universities based on 4icu international colleges and universities 2018. Intellectual capital as a resource to drive the company has recognized the value and comparative advantages of the company. The nursing intellectual capital theory proposes the stocks of nursing knowledge within an organization are embedded in two concepts, nursing human capital and nursing structural capital.
An intellectual capital maturity model icmm to improve strategic management in european universities. D abstract the objective of this study is to examine the effect of intellectual capital disclosures on cost of equity capital. The purpose of this research is to analyze the effect of intellectual capital on financial performance of islamic banking. Intellectual capital terhadap kinerja keuangan perusahaan perbankan di. This study aims to identify the intellectual capital ic disclosure practices of indonesia and malaysian universities on their official websites.
Ijlic covers the latest advances on organisational learning, knowledge management and intellectual capital measuring and reporting. It may open our eyes to accept the dynamics of intangibles in the future. Intellectual capital pengertian, teori, structural, pengukuran. This research also found that company size has a positive significant influence on the level of intellectual capital disclosure. Intellectual capital and firm performance of us multinational firms. Intellectual capital the commitment and competence of workers is embedded in how each employee thinks about and does work and in how an organization creates policies and systems to get work done. In addition, we also analyze the effect of intellectual capital on bank profitability based on bank types, conventional and islamic bank. Pengaruh intellectual capital terhadap kinerja keuangan dan nilai. Knowledge based resources that contribute to the sustained competitive advantage of the. Keywords organizational culture, intellectual capital, modelling paper type research paper 1. Tesis fakultas ekonomi universitas airlangga surabaya. The intellectual capital literature focuses on the measurement of firmsknowledge base. A primer on intellectual capital asian development bank.
This article will discuss further about intellectual capital and intangible assets from the theoretical and standards side. In fact, these are the real power of the company in producing, developing, and bringing the company to the future. This paper presents the operationalization of concepts in the nursing intellectual capital theory and the results of a methodological study aimed to empirically validate the concepts. Analysis on the effect of intellectual capital on growth and. There is no commonly agreed definition of intangibles the. Journal of intellectual capital article information. It also addresses building guidelines for the development of intellectual capital accounts. Pengaruh intellectual capital terhadap profitabilitas studi empiris pada perusahaan perbankan. Evaluating model, journal of intellectual capital, vol. Pdf nursing intellectual capital theory semantic scholar. Jun 26, 2015 the purpose of this study is to examine the relationship between board of commissioner and intellectual capital disclosure in indonesia banking industry. This research is carried out to examine the impact of intellectual capital by using a measurement of value added intellectual coefficient vaic comprising of human capital efficiency hce. Pengaruh pengungkapan intellectual capital terhadap cost of equity capital maya yulistina drs. Pengaruh intellectual capital terhadap kinerja keuangan perbankan, jurnal.
Insurance companies, value added, intellectual capital, financial. Jurnal socioscientia kopertis wilayah xi kalimantan vol. Intellectual capital, structural capital, vaic, partial least square. So that simultaneaously, intellectual capital and csr disclosure influence to firm performance and partialy, intellectual capital to firm performance have negative influence. Pengertian intellectual capital, karakteristik, komponen, klasifikasi dan pengukuran intellectual capital lengkap intellectual capital atau modal intelektual adalah asset tidak berwujud yang berupa sumber daya informasi dan pengetahuan yang berfungsi untuk meningkatkan kemampuan bersaing serta meningkatkan kinerja perusahaan.
This research uses model of publicvalue added intellectual coefficients vaic to examine the relationship between the efficiency of value added of the three major resources companies physical capital, human capital and structural capital with a market value of the firm tobins q and using variable concentrations. The journal publishes original research and case studies by academic. Pdf journal of intellectual capital article information. International journal of learning and intellectual capital. Issue 3 2014 managing intellectual capital dimensions for organizational value creation. Jun 21, 2018 pengertian intellectual capital, karakteristik, komponen, klasifikasi dan pengukuran intellectual capital lengkap intellectual capital atau modal intelektual adalah asset tidak berwujud yang berupa sumber daya informasi dan pengetahuan yang berfungsi untuk meningkatkan kemampuan bersaing serta meningkatkan kinerja perusahaan.
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