MEMPREDIKSI KINERJA KEUANGAN DENGAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN TERBUKA DI BURSA EFEK JAKARTA

Authors

  • Sri Iswati Fakultas Ekonomi Universitas Airlangga Surabaya

DOI:

https://doi.org/10.24034/j25485024.y2007.v11.i2.313

Keywords:

Intellectual Capital, Bank, Financial Performance

Abstract

To overcome the competition, a company not only focuses on physical capitals, but also focuses on intellectual capitals. Company can achieve a competitive advantage and earn profit by owing intellectual capitals. Intellectual capitals rest on a potential link between intellectual capitals on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals.

The purpose of this empirical study is to investigate the influence of intellectual on bank performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 issued by Jakarta Stock Exchange (JSE). This research uses quantitative analysis. The population of the research are banks listed in JSE.  The hypothesis test uses regression analysis model with the degree of significance at 0.05.  The main conclusion of this particular study is intellectual capitals have no influence on bank  performance.

References

Belkoui, Ahmed Riahi. 2002. Intellectual Capital and Firm Performance of U.S. Multinational Firms: A Study of the Resoource-Based and Stakeholder views. http:/papers.ssrn.com.

Bontis, Nick. 1998. Intellectual Capital: an Exploratory Study that Develops Measures and Models. Management Decision, 36/2, pp. 63-76.

Bontis, Nick, William Chua Chong Keow, and Stanley Richardson. 2000. Intellectual Capital and Business Performance in Malaysian Industries. Journal of Intellectual Capital, Vol. 1 No. 1, pp. 85-100.

Brennan, Niamh. 2001. Reporting Intellectual Capital in Annual Reports: Evidence from Ireland. Accounting, Auditing & Accountability Journal, Vol. 14 No. 4, pp. 423-436.

Daniel, Henry and De Jonge, Tanpa Tahun (NY). Project Selection in Knowledge Intensive Organizations Based on Intelectual Scorecards. Netherlands: Tilburg University and Erasmus University, Rotterdam

Firer, Steven and S. Mitchell Williams. 2003. Intellectual Capital and Traditional Measures of Corporate Performance. Journal of Intellectual Capital, Vol. 4 No. 3, pp. 348-360.

Hansen, Don R., and Maryanne M. Mowen. 2005. Management Accounting, 7th Edition. Singapore: South-Western, a Division of Thomson Learning Inc.

Hitt, Michael A. et all. 2001. Direct and moderating Effects of human Capital on Strategy and Performance in Profesional Service Firms: A Resource-Based Perspective. Academy of Management Journal, Vol. 44 No. 1, pp. 13-28.

Karp, Tom. 2003. Is Intellectual Capitalism the Future Wealth of Organisations?. Foresight, Vol. 5 No. 4, pp. 20-27.

McConnachie, Gordon. 1997. The Management of Intellectual Assets: Delivering Value to the Business. The Journal of Knowledge Management, Vol. 1 No. 1, September, pp. 56-62.

Najibullah, Syed, 2005. An Empirical Investigation of The Relationship Between Intellectual Capital and Firms’ Market Value and Financial Performance, Independent University. Bangladesh.

Nahapiet, Janine and Sumantra Ghosal. 1998. Social Capital Intellectual Capital and the Organizational Advantage. Academy of Management review. Vol. 23 No. 22, pp. 242-266.

Niswonger, Rollin C, Carl S. Warren, James M. Reeve, and Philip E. Fees. 2005. Accounting Principles. 21th Edition. NewYork: South-Western College Publishing.

Pablos, Patricia Ordoñez. 2002. Evidence of Intellectual Capital Measurement from Asia, Europe and the Middle East. Journal of Intellectual Capital. Vol. 3 No. 3, pp. 287-302.

Peña, Iñaki. 2002. Intellectual Capital and Business Start-Up Success. Journal of Intellectual Capital. Vol. 3 No. 2, pp. 180-198.

Prager, Jonas, 1992. Fundamental of Money, Banking, and Financial Institution. NewYork : Harper and Row Publiser.

Pulic, Ante and Manfred Bornemann. 1999. The Physical and intellectual Capital of Austrian Bank. http:/www.measuring-ip.at.

Rodov, Irena and Philippe Leliaert. 2002. FiMIAM: FinancialMethod of Intangible Assets Measurement. Journal of Intellectual Capital. Vol. 3 No. 3, pp. 323-336.

Roos, Goran and Roos, Johan, 1997. Measuring your Company’s Intellectual Performance, International Journal of Strategic Management: Long Range Planning. Vol. 30 No. 3, pp. 413-426.

Roos, G., Kristine Jacobsen, and Anna Rylander, 2000. Towards Improved Information Disclosure on Intellectual Capital. International Journal of Technology Management Volume 20 Nos 5/6/7/8. London, United Kingdom.

Stewart, Thomas A. 2002. Modal Intelektual: Kekayaan Baru Organisasi. Jakarta: PT Elex Media komputindo.

Tseng, Chun-Yao and Goo, Yeong-Jia James, 2005. Intellectual Capital and Corporate Value in An Emerging Economy: Empirical Study of Taiwanese Manufacturers. R & D Management. pp. 187-201.

Usoff, Chaterine A., Jay C. Thibodeau, Priscilla Burnaby. 2002. The Importance of Intellectual Capital and Its Effect on Perfomance Measurement Systems. Managerial auditing Journal. 17/1/2, pp. 9-15.

Walker, Dana Charles. 2001. Exploring the Human Capital Contribution to Productivity, Profitability, and the Market Evaluation of The Firm. http:/wwwlib.umi.com/ dissertations/preview_all/3010003.

Published

2018-09-17

Issue

Section

Artikel