THE INFLUENCE OF INTELLECTUAL CAPITAL ELEMENTS ON COMPANY PERFORMANCE

YULLIANA EKANINGRUM, 041414253030 (2017) THE INFLUENCE OF INTELLECTUAL CAPITAL ELEMENTS ON COMPANY PERFORMANCE. Thesis thesis, Universitas Airlangga.

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Abstract

This paper seeks to investigate the influence of intellectual capital elements towards company performance, as well as the relationship among intellectual capital elements from a cause-effect perspective. Resource Based View (RBV) considers intellectual capital as resource and capabilities to sustain competitive advantage on company performance. The partial least squares approach is used to examine listed banks in Indonesia Stock Exchange for year 2013-2015. Results show that human capital directly have positive influences towards innovation capital, customer capital, and process capital. Innovation capital has positive but less significant influence towards process capital, which in turn influences customer capital. Human capital and process capitalalso influence customer capital. Finally, customer capital contributes to performance. This study helps management identify relevant intellectual capital elements as competitive advantage and their indicators to enhance business performance.

Item Type: Thesis (Thesis)
Additional Information: KKB KK-2 TEA 10/17 Eka i
Uncontrolled Keywords: intellectual capital, resource based view, competitive advantage
Subjects: H Social Sciences > HB Economic Theory
Divisions: 09. Sekolah Pasca Sarjana > Ilmu Akuntansi
Creators:
CreatorsEmail
YULLIANA EKANINGRUM, 041414253030UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorAndry Irwanto, Dr.,M.B.A,AkUNSPECIFIED
Depositing User: Unnamed user with email indah.fatma@staf.unair.ac.id
Date Deposited: 17 Oct 2017 19:41
Last Modified: 17 Oct 2017 19:41
URI: http://repository.unair.ac.id/id/eprint/64113
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