PENGAKUAN, PENGUKURAN, DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP PENILAIAN KINERJA PERUSAHAAN
ABSTRACT: Human resources is
one of the assets to run the company's operations. various expenditures for
human resource development was essential to improve performance. For that, all
costs to improve the capabilities of intellectual capital and deserve
to be recognized
and capitalization. But that deserve
to be explored
further is how
the recognition, measurement and
disclosure of intellectual capital that can be identified how big is able to
contribute to the company’s financial statements. Recognition of intellectual
capital worth it considering the company also issued a number of costs to
improve the capabilities possessed intellectual capital. While for intellectual
capital measurement can be done with various methods but among these methods,
then the method return-on-assets (ROA) can provide more comprehensive information.
ROA is calculated excess return of tangible assets owned by the company and
take it as intangible assets to count as intellectual capital. Recognition,
measurement, and disclosure of intellectual capital has an influence on the company's
performance appraisal can provide information about the feedback (contribution)
of the intellectual capital to the achievement
of company performance.
Through the recognition,
measurement, and disclosure
of intellectual capital is an
assessment of the performance can be explained by informative and detailed.
Keywords: Intellectual
Capital, Human Resource, Intangible Assets, Performance
Penulis: HALIM ADI GUNAWAN
Kode Jurnal: jpakuntansidd120057
