PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN

Benny Kuryanto, Muchamad Syafruddin



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.

Graphical Abstract



Keywords


intellectual capital, performance, partial least square (PLS)

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