Pengungkapan Intellectual Capital dan Pengaruhnya Terhadap Kinerja Profitabilitas dan Pertumbuhan Perusahaan
Daftar Isi:
- The purpose of this research is to investigate the effect of intellectual capital disclosure to profitability performance and firm growth. Tests were conducted on 32 banking companies on the Indonesia Stock Exchange which disclosed intellectual capital in the bank's annual report for 3 years 2014, 2015 and 2016. Samples were determined through purposive sampling which represented 74,4% of the population and tested by structural equation model. The research findings showed an positive significant intellectual capital disclosure to profitability performance, but not significant to the firm growth. Banks sampel are more disclose on structural capital beside human capital and relational capital. Structural capital development focuses on information systems, technology-based infrastructure, information systems and customer-based technologies, innovation, networking for quality improvement and business processes. These structural capital improvements can be transformed by human capital as well as relational capital capability through interaction with external parties such as customers, suppliers, vendors and other stakeholders. The implications of this research lead to the crucial role of corporate capability in building intellectual capital that not only contributes to the improvement of short-term financial performance but also to long-term corporate growth.