Jurnal Akuntansi dan Keuangan Indonesia
Vol. 4, No. 2

PENGARUH HUMAN CAPITAL TERHADAP BUSINESS PERFORMANCE MELALUI CUSTOMER CAPITAL

Juwita, Siti Pritiza (Unknown)
Anggraini, Fivi (Unknown)



Article Info

Publish Date
31 Dec 2007

Abstract

The purpose o f this research is to investigate the effect o f human capital on business performance with customer capital as the intervening variable. Samples used in this research are commodity export companies listed in The Industry and Trade Provincial Office o f West Sumatera. Data used for this research was collected from financial managers and personnel managers that completing and returning the questionnaire. Data collected by mail survey and contact person with 70 questionnaire and respon rate 38 questionnaires (54%). Analysis conducted by path analysis technique and software SPSS 12.00. The result shows that human capital positively but not significantly linked with customer capital; customer capital positively but not significantly linked with business performance; and human capital does not related with business performance with customer capital as the intervening variable.

Copyrights © 2007






Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...