A critical approach on definitions and categorization 58 capital and on the other hand, the book value suffers both the influence of accounting system and international accounting standards. It will arouse the readers to make discussion about the treatment, valuation and measurement of intellectual capital. This article will discuss further about intellectual capital and intangible assets from the theoretical and standards side. The intellectual capital performance of indian banking sector. Knowledge sharing, organizational culture, intellectual. However, corporate governance mechanism did not influence the banks performance, while the moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks performance was not confirmed. It also addresses building guidelines for the development of intellectual capital accounts.
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. Discriminant analysis of intellectual capital model of state. Indian firms listed in cospi, journal of intellectual capital, vol. It is impossible, however, to measure activities creating intellectual capital by means of it. 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. Accounting for the crisis and economic recovery in the eu felix roth. 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. The relationship between intellectual capital, firms market value dan financial performance. In 20152016, the indian service market contributed.
The population in this study consisted of all manufacturing companies in the indonesia stock exchange in the period 2015 2017. Emerald journal of intellectual capital information. 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. Pdf the impact of intellectual capital on financial. Pdf managing intellectual capital through a collective intelligence. This study focuses on the influence intellectual capital has on employees perceptions as related to both company investments and productivity levels. Two important issues for companies sustainability are corporate governance and intellectual capital. Impact of knowledge capital on performance of firms eurasian. Skripsis1 thesis, fakultas ekonomi dan bisnis unpas. Pengaruh intellectual capital terhadap nilai perusahaan perbankan di bei periode 20 2015. Intellectual capital and business performance in malaysian industries. Bernard marr, dina gray, andy neely, 2003,why do firms measure their intellectual capital. Ijlic covers the latest advances on organisational learning, knowledge management and intellectual capital measuring and reporting. The sample in this study is the banking sector listed in indonesia stock exchange between 20112014 and 15 banks become samples in this study.
Pengaruh intellectual capital dan corporate governance. Modal intelektual widiyaningrum jurnal akuntansi dan. This research also found that company size has a positive significant influence on the level of intellectual capital disclosure. Intellectual capital and financial performance in the serbian ict.
Journal of human resources costing and accounting, 2, 7397. Eurasian journal of business and economics, 2016, 9 18, 4159. Intellectual capital can also be defined as the difference between the market value of the firm and the replacement asset of the firm. Frontiers of business research in china, 52, 243265. Both anova and regression analysis were conducted in order to understand the impact three intellectual. Berikut ini beberapa pengertian intellectual capital menurut beberapa sumber buku. The purpose of this study is to examine the role of corporate governance on the imposition of intellectual capital.
Nadia hendrawati, 40201 2016 pengaruh ukuran perusahaan, leverage, dan profitabilitas terhadap pengungkapan intellectual capital dan dampaknya terhadap nilai perusahaan suatu studi pada perusahaan pertambangan yang terdaftar di bursa efek indonesia periode 2011 2015. Journal of intellectual capital some seminal work attempts to bridge the gap. Analysis on the effect of intellectual capital on growth. A read is counted each time someone views a publication summary such as the title, abstract, and list of authors, clicks on a figure, or views or downloads the fulltext. Article pdf available in journal of intellectual capital 172. The objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable.
Intellectual capital indicators are cee capital employed efficiency and ice intellectual capital efficiency. Information about the openaccess article pengaruh intellectual capital terhadap kinerja keuangan dan pertumbuhan perusahaan in doaj. 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. The journal of intellectual capital s 2018 impact factor is 3. This study seeks to investigate the impact of intellectual capital on banks financial performance with banks risks as the intervening variable. Pengaruh intellectual capital terhadap profitabilitas pada perusahaan manufaktur yang terdaftar di bursa efek indonesia. Companies performance construct are tobins q and return on assets roa data then analysed using partial least square. September 10, 20 september 10, 20 by jurkubank, posted in finance.
Intellectual capital in tourism smes in azad jammu and kashmir, pakistan muhammad khalique, khushbakht hina, t. Jurnal pengurusan, its editors and its publisher will not be liable for any direct, indirect, consequential, special, exemplary, or other damages arising therefrom. Pdf journal of intellectual capital intellectual capital and. It is argued that intellectual capital enhances a firms ability to. It is argued in the article that hrd scholars and practitioners should explore further the link between human capital, hrd and development at individual, organizational, community and international levels. Intellectual capital, organizational performance, hypotheses.
Ahmed bounfour, 2003,the icdval approach, journal of intellectual capital, vol. First, intellectual capital is a firms only appreciable asset. The effect of intellectual capital to value relevance of accounting. The purpose of this study was to examine the relationship between the board of commissioner and intellectual capital disclosure in indonesia banking industry. Any opinions, discussions, views and recommendations expressed in the article are solely those of the authors and are not of jurnal pengurusan, its editors or its publisher. Pengaruh intellectual capital terhadap nilai perusahaan, jurnal akuntansi, ekonomi dan manajemen bisnis, vol. Intellectual capital of firm is a collection and synergized of the knowledge, experience, invention, innovation, market share, and communities that may affect the firm. This is a quantitative research with archival data. The influence of intellectual capital on the firms value. A lecturer has to understand the intellectual capital for creating qualified graduates. Audit internal, intellectual capital, good corporate governance dan kinerja keuangan.
The final sample used in this study consists of a total of 383 observations. This study shows that intellectual capital as a independent variable, firm value as a dependent variable and profitability as a moderating. International journal of learning and intellectual capital. This paper examines the gap between reporting and managers behaviour to challenge the current theoretical underpinnings of intellectual capital ic. Pengertian intellectual capital, karakteristik, komponen.
This result indicates that intellectual capital can generate higher financial performance for the firms. Another index of synthetic measurement of intellectual capital is the calculated intangible value civ. The measurement of intellectual capital by vaic method. In terms of the organization, the human capital theory and human resource management raises a number of issues, namely. Relationship between intellectual capital with profitability. Penelitian ini bertujuan untuk mengetahui apakah struktur modal suatu perusahaan.
Pengaruh good corporate governance dan intellectual capital terhadap kinerja keuangan perusahaan pada perbankan indonesia studi empiris di bursa efek indonesia tahun 2015 2017 jurnal doktor manajemen, vol. This research is intended to test the relation between corporate governance, intellectual capital and companies performance. Skripsi program studi muamalat ekonomi islam, konsentrasi perbankan syariah, fakultas syariah dan hukum, universitas islam. The results showed that intellectual capital has a positive effect on firm financial performance. Abstrak tujuan dari penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris terkait pengaruh intellectual capital yaitu human capital, structural capital, dan capital employed terhadap kinerja perusahaan yang diproksikan dengan roa dan ato. This research paper examines the relationship between intellectual capital, product innovation and performance based on a study of austrian firms covering a tenyear period.
Pdf pengaruh intellectual capital terhadap profitabilitas. Assessing knowledge creation and intellectual capital in banking industry. Audit internal, intellectual capital dan good corporate governance secara simultan tidak berpengaruh positif terhadap kinerja keuangan perusahaan ditunjukkan dengan nilai. The result of the study shows that banks performance was positively influenced by intellectual capital. One of the total sample showed the decrease in intellectual capital disclosure trend. 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. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the. Analisis pengaruh intellectual capital dan inventory turnover terhadap profitabilitas perusahaan. Journal of intellectual capital available volumes and issues. Knowledge capital has become a major factor in a firms success. The intellectual capital literature focuses on the measurement of firmsknowledge base. The influence of knowledge sharing on organizational performance was only partially mediated by intellectual capital or only mediated by human capital, while the influence of organizational culture on organizational performance was not mediated by intellectual capital which consists of human capital, structural capital, and relational capital. Dimana, intangible assets atau aktiva tidak berwujud di definisikan sebagai berikut.
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. As for the companys growth, the disclosure of intellectual capital does not have effect on the companys growth. The current issue and full text archive of this journal. Islamic banking is required to work in accordance with sharia business principles and ethics, one of which is through the implementation of governance islamic corporate governanceicg and the utilization of capital capital intellectual capital ic in order to achieve the objectives of establishing islamic banks in accordance with islamic. Intellectual capital and firm performance in asean. Intellectual capital, firm value, and financial performance. The pupose of this study is to analyze the influence of intellectual capital on firm value with profitability as moderating variable. Perbandingan intellectual capital bank syariah dan bank konvensional di indonesia periode 2011 2015. 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. The population of this study are the companies listed in the lq45 index company during the period of 2015 2017.
Pengaruh intellectual capital terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi studi pada perusahaan sub sektor property dan real estate di bursa efek indonesia periode 20 2015. Analisis pengaruh islamic corporate governance icg dan. 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. Analysis on the effect of intellectual capital on growth and. Pengaruh good corporate governance dan intellectual.
Content and determinants of intellectual capital disclosure. By using the purposive sampling technique, we selected 30 sample firms from publicly listed indonesian banks in 2015 2017. Prodi akuntansi fakultas ekonomi dan bisnis universitas telkom. Procedia social and behavioral sciences 211 2015 292 298.
This is the second impact factor the journal has received, following its 2017. The association between intellectual capital and financial. Pengaruh intellectual capital pada profitabilitas perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 20072011. The purpose of this study is to empirically investigate the impact of intellectual capital ic on the financial performance of islamic banks operating in the gulf cooperation council gcc countries. Diversity management as a tool of managing intellectual capital. Measuring intellectual capital and its effect on financial performance. Pengertian, komponen dan pengukuran intellectual capital. International journal of intellectual property management. The data was obtained from 440 employees at portuguese companies. Pdf the impact of intellectual capital on financial performance. Relationship between intellectual capital with productivity and market value added in tehran stock exchange. Company 2015 have, in their survey, used the following classification of the most important.
The impact of intellectual capital on firm performance. The objective of this paper is to analyze both definitions of the intellectual capital and the. Pengaruh intellectual capital terhadap profitabilitas bank umum syariah 2012 2015. This study uses company performance, capital structure and firm size as a control variable. First, corporate governance has positive effect on intellectual capital. Knowledge based resources that contribute to the sustained competitive advantage of the.
While the ownership structure, corporate base, profitability, leverage, and firm age has no significant effect on the level of intellectual capital disclosure. Volume 3, issue 2, 2015 36 the measurement of intellectual capital by vaic method example of wig20 salome svanadze, ilia state university, salome. Prasetiadi 2007 menguji pengaruh struktur modal terhadap nilai perusahaan. Dec 10, 20 the result of this study showed that there was an increase in intellectual capital disclosure trends, although not as a whole.
Procedia social and behavioral sciences 211 2015 476 480. The purpose of this paper is to explore and compare the extent of intellectual capital ic and its four components in hightech and nonhightech small and mediumsized. The origin of the term capital is explained, and the link between human capital theory and hrd is discussed. The impact of intellectual capital on organizational. Pdf intellectual capital and financial returns of companies. The main aim of this study was to examine the effect of the components of intellectual capital on the organizational performance of smes operating in tourism sector at. Corporate performance in indian pharmaceutical industry, journal of intellectual capital. 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. Modal intelektual dan kinerja perusahaan studi kasus pada. The icdval approach ahmed bounfour article information. International journal of learning and intellectual capital, 124, 386415. The independent variables in this study are intellectual capital with proxies human capital, process capital, institutional ownership and managerial ownership and the dependent variable is companys performance. The relationship between intellectual capital and financial performance of banks has been the subject of countless studies. This study was done by documentation and focus group discussion with some financial accounting experts and public accountants.