Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis
Geta Alviane, Geta
Fakultas Ekonomi Unika Soegijapranata
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Alviane, Geta; Purnamasari, St. Vena
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC™) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC™) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC™) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC™) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC™) on perfonnance due to the human resources that are not capitalized into an asset but is charged.
Co-Authors St. Vena Purnamasari