E-Jurnal Akuntansi Universitas Udayana
Vol 31 No 7 (2021)

Pengaruh Modal Intelektual terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia

Hafiez Sofyani (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta, Indonesia)
Aulia Khairunisa (Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta, Indonesia)



Article Info

Publish Date
25 Jul 2021

Abstract

This study examined the effect of intellectual capital on the performance of higher education institutions (HEIs) in Indonesia. This research was conducted using a questionnaire survey approach. The sample of this research was HEIs in Java island, while the research respondents are structural officials. The relationship between the intellectual capital and HEI performance was tested using the regression analysis. This study found empirically that intellectual capital has a positive effect on the performance of HEIs. In detail, it was found that structural and relational capital positively influence HEI performance whilst human and social capital do not. From these findings, it is suggested that efforts to manage intellectual capital in HEIs should continue to be improved, i.e. structural and relational capital dimensions in particular, given the positive impact these two bring. Keywords: Intellectual Capital; Higher Education Institutions; Performance.

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi Universitas Udayana adalah jurnal ilmiah elektronik yang diterbitkan secara online setiap sebulan sekali. E-Jurnal ini bertujuan untuk meningkatkan kualitas keilmuan dan menyalurkan minat berbagi serta penyebarluasan pengetahuan bagi para akademisi, mahasiswa, praktisi, dan para ...