PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN
Abstract: The objective of
this study is to investigate influence of firm’s intellectual capital (IC) on
theirfinancial performance. This paper uses the Pulic Framework and data from
73 publicly listedcompanies between the years 2003 and 2005 on the Indonesia
Stock Exchange except financialindustry. This study uses partial least square
(PLS) for data analysis. Three elements of IC andcompany performances are
tested by this study. The results show that IC and company performanceare not
positively related, IC is not correlated to future company performance, the
rate of growthof a company’s IC is not positively related to the company’s
performance and the contributionof IC to company performance differs by
industry. The results help to embolden modern daymanagers to better harness and
manage IC.
Penulis: Benny Kuryanto,
Muchamad Syafruddin
Kode Jurnal: jpakuntansidd090138
