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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Wahana Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis ESENSI: Jurnal Manajemen Bisnis The International Journal of Business Review (The Jobs Review) AKURASI: Jurnal Riset Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal STEI Ekonomi Jurnal Akuntansi Enrichment : Journal of Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat MAHESA : Malahayati Health Student Journal Indonesian Journal of Society Engagement (IJSE) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN RELEVAN : Jurnal Riset Akuntansi PROGRESIF Jurnal Keuangan dan Perbankan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Prosiding Seminar Nasional Universitas Ma Chung Jurnal Ilmiah Akuntansi Pancasila (JIAP) Akurasi
Indah Masri
Universitas Pancasila
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Jurnal ASET (Akuntansi Riset)

 1 
THE ROLE OF BUSINESS STRATEGIES ON RELATION INTELLECTUAL CAPITAL ELEMENT AND CORPORATE PERFORMANCE Masri, Indah
Jurnal ASET (Akuntansi Riset) Vol 8, No 1 (2016): Jurnal Aset (Akuntansi Riset). Januari-Juni 2016
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v8i1.12197

Abstract

Abstract. The aim of the research is examine the effect of intellectual capital elements on the financial performance of companies with business strategy as moderation. Using data publicly traded company listed on the Indonesia Stock Exchange in the period 2010 to 2013. Testing is done to see the direct influence of the elements of intellectual capital with the company's financial performance. The results showed that of the three elements of intellectual capital that is used in this study (human capital, process capital, customer capital), finds that process capital positive and significant effect on the rate of 5% can improve financial performance of companies. The results support the research conducted by Wang and Chang (2005). Moderation intellectual capital elements with its business strategy shows that process capital is more appropriate in the innovation strategy rather than cost efficiency strategy, because in process capital attached to the innovation and creativity. On the human capital, moderation with an innovation strategy and cost efficiency strategy showed a significant result negative. Explains that the innovation strategy and cost efficiency strategy is not appropriate in human capital, because it weakens positive relationship human capital with the company's financial performance. For moderation customer capital with its business strategy both innovation and cost-efficiency strategy showed no significant results. It is clear that the selection of the company's strategy does not affect the customer capital. The results of this study also confirms some earlier studies on the effect of customer capital on the company's performance is inconsistent. Keywords: cost efficiency strategy;customer capital; financial performance; human capital; innovation strategy; process capital. Abstrak. Tujuan penelitian ini adalah menguji pengaruh unsur modal intelektual terhadap kinerja keuangan perusahaan dengan strategi bisnis sebagai moderasi. Menggunakan data perusahaan publik yang terdaftar di Bursa Efek Indonesia pada periode 2010 hingga 2013. Pengujian dilakukan untuk melihat pengaruh langsung dari unsur modal intelektual dengan kinerja keuangan perusahaan. Hasil penelitian menunjukkan bahwa dari ketiga unsur modal intelektual yang digunakan dalam penelitian ini (sumber daya manusia, modal proses, modal pelanggan), menemukan bahwa proses modal positif dan signifikan berpengaruh pada tingkat 5% dapat meningkatkan kinerja keuangan perusahaan. Hasil mendukung penelitian yang dilakukan oleh Wang dan Chang (2005). Unsur modal intelektual moderasi dengan strategi bisnisnya menunjukkan bahwa modal proses lebih tepat dalam strategi inovasi daripada strategi efisiensi biaya, karena dalam proses kapital melekat pada inovasi dan kreativitas. Pada human capital, moderasi dengan strategi inovasi dan strategi efisiensi biaya menunjukkan hasil negatif yang signifikan. Menjelaskan bahwa strategi inovasi dan strategi efisiensi biaya tidak tepat dalam human capital, karena itu memperlemah hubungan positif human capital dengan kinerja keuangan perusahaan. Untuk modal pelanggan moderasi dengan strategi bisnisnya baik inovasi dan strategi efisiensi biaya menunjukkan tidak ada hasil yang signifikan. Jelas bahwa pemilihan strategi perusahaan tidak mempengaruhi modal pelanggan. Hasil penelitian ini juga menegaskan beberapa studi sebelumnya tentang pengaruh modal pelanggan terhadap kinerja perusahaan yang tidak konsisten.Kata Kunci: cost efficiency strategy;customer capital; financial performance; human capital; innovation strategy; process capital.
The Role of Intellectual Capital To Economic Value Added (Empirical Study on Manufacturing Companies of Consumption Goods Sector) Masri, Indah; Frisca, Dinda Putri; Satria, Indra; Bantasyam, Sofyan
Jurnal ASET (Akuntansi Riset) Vol 10, No 1 (2018): Jurnal ASET (Akuntansi Riset). Januari-Juni 2018 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v10i1.12741

Abstract

The purpose of this study to analyze the influence of Intellectual Capital to Economic Value Added. The samples are 90 manufacture companies as the item of observations that were taken from annual reports listed of Indonesian Stock Exchange in 2011-2015. The model that used to measure intellectual capital was using Modified Value Added Intellectual Capital Coefficient (M-VAIC). M-VAIC component consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE). This research is quantitative research and using panel data regression on balanced data of fixed effect for data analysis. The results showed that Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE) has no positive impact on Economy Value Added (EVA) but in this research has a positive impact on the Capital Employed Efficiency (CEE) and Relational Capital Efficiency (RCE) to Economic Value Added (EVA).
Co-Authors Abdul Rozak Assodiki Adinda Atmiard Sukma Aditia, Didit Pustian Adrian Muluk, Muhammad Afrini Saraswati Alfi Syahrin, Alfi Ameilia Damayanti Ameilia Damayanti Ayu Woro Angelina Bambang Suprayitno Bani Akbar Khatami Bantasyam, Sofyan Budi Kurniawan Cotoro Mukri Dimas Wardianto Djaddang, Syahril Dymitri Hani Puspita Sari Elsa Maura Adhianti Erlangga, Aldy Putra Fikha Amelia Rachim Fitri Angger Pangestu Fitrianiar Amri Frisca, Dinda Putri Fujianti, Lailah Gumilarsih, Basis Handari, Annisa Tri Herawati, Jovita Novi Iha Haryani Hatta Indra Satria Kasim, Erlynda Kurnia Heriansyah LAILAH FUJIANTI Lysandra, Shanti Mandagie, Octaviani Mandagie, Yuana Rizky Octaviani Maura Linda Sitanggang Melinda Majid Muchlis Muchlis Mulyadi Mulyadi Murni, Yetty Musta'ani, Salis Nabila, Salsa Nelyumna Rizal Ni Putu Eka Widiastuti Novi Yantih Noviyantih, Noviyantih Nuryati, Tutty Oktrivina, Amelia Putri Utami Rafifah, Dina Rafrini Amyulianthy Randy Kuswanto Rasyid, Diandra Kamila Ria Indah Rahmawati Riska Yustisiana Rizky, Yuana Salis Musta Ani SALIS MUSTA ANI Sampurno A Chaliq Saprudin Saprudin, Saprudin Sembiring, Rinawati Shanti Lysandra Shinta Budi Astuti Shirly Kumala Shirly Kumala Siswono, Safitri Sitanggang, Maura Linda Stevent, Antonius Susilawati, Susilawati Syafira Gunawan Syauqy, Rizky Terminanto, Agung Thyas Tri Agathya Tryas Chas Biandani Tryas Chasbiandani Umairoh, Farah Rahmawati Vinne Shabrina Budiono Wida Feriningsih Widyaningsih Azizah Widyawati Widyawati Wiwi Idawati Yandriyani, Devilke Yetty Murni Yuana Mandagie Zahraeni, Devina