Jurnal Manajemen Teknologi
Vol 12, No 3 (2013)

Uji Pengaruh Modal Intelektual terhadap Kinerja Keuangan BUMN yang Go Public di Indonesia

Ciptaningsih, Tri (STIE YKPN Yogyakarta)



Article Info

Publish Date
19 Dec 2013

Abstract

This study examined the influence of intellectual capital on firm performance. The sample used in this study is that State-Owned Enterprises listed in Indonesia Stock Exchange for period 2007-2011. The test result based on multiple regression analysis indicated that: 1) VAIC has no effect on corporate performance, 2) HCE has no effect on corporate performance, 3) SCE has positive effect on corporate performance, 4) CEE has positive effect on company performance, 5) VAIC last year did not affect the company's performance today, 6) HCE last year did not affect the company's performance today, 7) SCE last year did not affect the performance of the company today, and 8) CEE last year has positive influence on the performance of the company today.Keywords: Intellectual capital, VAIC, human capital, structural capital and financial performance.

Copyrights © 2013






Journal Info

Abbrev

mantek

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management

Description

Jurnal Manajemen Teknologi merupakan salah satu publikasi ilmiah yg diterbitkan oleh SBM ITB, dalam kerangka untuk mendorong pengembangan praktik dan teori manajemen di Indonesia melalui penyebarluasan temuan-temuan hasil riset di bidang sains dan kasus manajemen. Jurnal ini dikenal secara luas ...