##submission.howToCite##
Hayati, M., & Febrina, R. (2021). Peranan Intellectual Capital Terhadap Kinerja Keuangan Berdasarkan Psak Konvergensi Perusahaan Pabrik Indonesia. El-Kahfi | Jurnal Ekonomi Islam, 2(01), 115-123. https://doi.org/10.58958/elkahfi.v2i01.56
Abstrak
Tujuan penelitian ini untuk menguji pengaruh Intellectual Capital terhadap Kinerja Keuangan berdasarkan PSAK Konfergensi IFRS. Penelitian ini dilakukan pada perusahaan pabrik yang terdaftar di Bursa Efek Indonesia. Varaibel dalam penelitian ini adalah Intellectual Capital sebagai variable independen dan kinerja keuangan sebagai variable dependen. Pemgukuran variable Intellectual Capital menggunakan model Pulic Value Added Intellectual Coefficient (VAIC) antara lain Employed Efficiency (VACA), Human Capital Efficiency (VAHU) and Structural Capital Efficiency (STVA). Pengukuran kinerja keuangan menggunakan Earning Per Share (EPS). Model regresi mengukur hubungan antara Intellectual Capital dan kontribusinya untuk kinerja keuangan dari perusahaan. Hasil penelitian mengungkapkan bahwa Intellectual Capital berpengaruh secara positif dan significan terhadap kinerja keuangan perusahaan pabrik di Indonesia sebelum dan setelah PSAK konfergensi IFRS.
Referensi
Abdolmohammadi, M.J. 2005. Intellectual Capital Disclosure and Market Capitalization. Journal of Intellectual Capital 6(2): 397-416.
Abeysekera, I. 2006. The Project of Intellectual Capital Disclosure: Researching the Research. Journal of Intellectual Capital. Vol.7 No. 1.
Alipour Mohammad (2012). The Effect of Intellectual Capital on Firm Performance: an Investigation of Iran Insurance Companies. VOL. 16 NO. 1 2012, pp. 53-66, Q Emerald Group Publishing Limited, ISSN 1368-3047 DOI 10.1108/13683041211204671.
Astuti Dwi P dan Arifin Sabeni, 2005. Hubungan Intellectual Capital Dan Business Performance Dengan Diamond Specification : Sebuah Perspektif Akuntansi, SNA VIII Solo.
Ball, R., (2006). International Financial Reporting Standards (IFRS): pros and cons for investor. Accounting and Business Research, International Accounting Forum : 5-27.
Barth, M. E., Landsman, W. R. & Lang, M. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46, 467–498.
Belkaoui, A.R. 2003. “Intellectual Capital and Firm Performance of US Multinational Firms: a Study of the Resource-Based and Stakeholder Views”. Journal of Intellectual Capital.Vol. 4 No. 2. pp. 215-226.
Bontis., 2001. “Assessing Knowledge Assets: a Review of the Models Used to measure Intellectual Capital”. International Journal of Management Review . Vol. 3 No. 1. pp. 41-60.
Bozzolan et. al (2003), S., Favotto, F. dan Ricceri, F.,(2003). “ Italian Annual Itellectual Capital Disclousure: An Empirical Analysis”. Journal of Intellectual Capital, 4 (4) : 543-558.
Brinker, B. 2005. Intellectual Capital: Tomorrow’s Asset, Today’s Challenge. CPAVision. http:// www.cpavision.org/vision/wpaper05b.cfm [Retrieved 24 January 2007].
Brinker, B. 2007. Intellectual Capital: Tomorrow’s Assets, today’s Challege, From http//www.cpavision.org/vision/wpaper0b.cfm [Retrieved 09 February 2007].
Bucklew, M. and L. Edvinsson. 1999. Intellectual Capital at Skandia. In The Foundation for Performance Measurement. From http://www.fpm.com/cases/el3.html [Retrieved 25 July 2007].
Claudiu and Marian Gruian. (2011). The Influence of Intellectual Capital on Romanian Companies Financial Performance. Annales Universitatis Apulensis Series Oeconomica, 13(2).
Dimitrios Maditinos, Chatzoudes Dimitrios, Charalampos Tsairidis Komotinı, Greece, and Georgios Theriou. (2011). “The impact of intellectual capital on firms’ market value and financial performance” Journal of Intellectual Capital Vol. 12 No. 1, 2011 pp. 132-151 q Emerald Group Publishing Limited 1469-1930 DOI 10.1108/14691931111097944.
Dimitrios et. al,.(2010), Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods, Journal of International Accounting Research; 2007; 6, 2; ABI/INFORM Complete pg. 55
Donley Carrington., St. Michael and Barbados. (2012). Intellectual Capital and Its Influence on the Financial Performance of Companies in Under Developed Capital Markets – the Case of the Caribbean. donley.carrington@cavehill.uwi.edu.
Firrer, S. and Williams, M. (2003). Intellectual Capital and Tradisional Measures of Corporate Performance, Journal of Intellectual Capital, 4(3): 348-360.
Firrer, S. and Stainbank, L. (2003). Testing the Relationship between Intellectual Capital and a Company’s Performance: Evidence from South Africa, Meditari Accountancy Research Vol. 11 2003 : 25–44.
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.
_________, Imam. 2007. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.
_________, Imam. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.
Guthrie, James; Richard Petty. (2000). Intellectual Capital: Australian Annual Reporting Practices, Journal of Intellectual Capital, 2000, Vol 1, No 3, Hal 241-249.
Guthrie, J. et al. 2006. “The Voluntary Reporting of Intellectual Capital”. Journal of Intellectual Capital Vol. 7 No. 2. pp. 254-271.
G. Barathi Kamath. (2007).” The Intellectual Capital Performance of Indian Banking Sector, Journal of Intellectual Capital Vol. 8 No. 1, 2007 pp. 96-123 q Emerald Group Publishing Limited 1469-1930 DOI 10.1108/14691930710715088.
Hayati Murni, Yurniwati, Putra Arizal (2015).“ The Effect of Intelectual Capital to Value Relevance of Accounting Information Based on PSAK Convergency IFRS in Manufacture Firms in Indonesia” Journal of Procedia-Social and Behavioral Sciences 211 (2015) 999-1007 ISSN 1877- 428 Published by Elsevier Ltd. DOI 10.1016/j.sbpro.2015.11.133.
Idris. (2008).”Aplikasi Model Analisis Data Kuantitatif Dengan Program SPSS”. Edisi Revisi, Fakultas Ekonomi Universitas Negeri Padang.
Kamukama Nixon, Ahiauzu Augustine and Joseph M. Ntayi. (2011). Competitive Advantage: Mediator of Intellectual Capital and Performance. Journal of Intellectual Capital Vol. 12 No. 1, 2011 pp. 152-164 q Emerald Group Publishing Limited 1469-1930 DOI 10.1108/14691931111097953.
Karampinis, N. & Hevas, D. (2011). Mandating IFRS in an Unfavorable Environment: The Greek Experience. The International Journal of Accounting, 46, 304-332.
Kuryanto, Benny dkk. 2008. “Pengaruh Modal Intelektual terhadap Kinerja Perusahaan”. Proceeding SNA XI. Pontianak.
Margaretha, Farah & Rahman, Arief. (2006). Analisis Pengaruh Intellectual Capital Terhadap Market Value Dan Financial Performance Perusahaan Dengan Metode Value Added Intellectual Coefficient. “Jurnal Bisnis dan Akuntansi (Vol. 8, No. 2, Agustus 2006, 199-217).
Mouritsen, J. 1988. Driving Growth: Economic Value Added Versus Intellectual Capital. Management Accounting Research 8(6): 15-23.
Murthy Vijaya and Mourittsen Jan. (2010). The Performance of Intellectual Capital Mobilising Relationships between Intellectual and Financial Capital in a Bank. “Accounting, Auditing & Accountability Journal”. Vol. 24 No. 5, 2011 pp. 622-646 q Emerald Group Publishing Limited 0951-3574 DOI 10.1108/09513571111139120.
Nurhayanto. (2010). International Financial Reporting Standards (IFRS):Konvergensi dan Potensi Kendala Implementasinya di Indonesia. Makalah Seminar Pusdiklatwas dan Satgas IFRS Deputi Akuntan Negara BPKP.
Ohlson, J. A. (1995). Earnings, Book Value, and Devidends in Equity Valuation. Contemporary Accounting Research, 11(2), 661-687.
Pulic, A. 1998. Measuring the Performance of Intellectual Potential in Knowledge Economy. From http//www.vaic-on.net/start.htm [Retrieved 15 January 2007].
_________, 2000a. VAICTM - an Accounting Tool for IC Management. International Journal Technology Management, 20(5/6/7/8): 702-714.
_________, 2000b. MVA and VAIC Analysis of Randomly Selected Companies from FTSE 250. From http//www.vaic-on.net/start.htm [Retrieved 29 January 2007].
_________, 2004. Intellectual Capital – Does it Create or Destroy Value? Measuring Business Excellence 8(1): 62-8.
Razafindrambinina Dominique dan Anggreni Talita. (2011). Intellectual Capital and Corporate Financial Performance of Selected Listed Companies in Indonesia, Malaysian Journal of Economic Studies 48 (1) : 61 – 77.
Sekaran, Uma. (2011). “Research Methods fo Business.” Edisi-4. Buku-1. Selemba Empat, Jakarta.
_______, Uma. (2011). “Research Methods fo Business.” Edisi-4. Buku-2. Selemba Empat, Jakarta.
Solikhah. Badingatus, Rohman Abdul, H., Meiranto Wahyu. (2010). Implikasi Intellectual Capital Capital terhadap Financial Performance, Growth dan Market Value; Studi Empiris dengan Pendekatan Simplistic Spesification. www.SNA13purwokerto.com.
Steward. (1997). “Intellectual Capital: The New Wealth of Organization.” New York : Doubleday.
Sugeng. (2002). “Mengukur dan Mengelola Intellectual Capital.“ Jurnal Ekonomi dan Bisnis Indonesia. Vol.15, No. 2, 247-256.
Sugiono. (2012).”Metode Penelitian Kombinasi (Mixed Methods)”.Cetakan ke-3. Alfabeta, Bandung.
Sullivan, P.H. (2000). Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. Toronto: John Wiley & Sons.
Suwarjuwono, T. Prihatin, A.K. 2003. “Intellectual Capital: Perlakuan, Pengukuran, dan Pelaporan (sebuah library research)”. Jurnal Akuntansi dan Keuangan. Vol. 5 No. 1.pp. 35-57.
Sugeng, Imam, Mengukur dan Mengelola Intellectual Capital, Jurnal Ekonomi danBisnis Indonesia, 2000, Vol 15, No 2, Hal 247-256.
Ulum, Ihyaul, dkk. 2008. “Intellectual Capital dan Kinerja Keuangan Perusahaan; Suatu Analisis dengan Pendekatan Partial Least Squares”. Proceeding SNA XI. Pontianak.
Yulius Oscar. (2010). “IT Kreatif SPSS 18”.Cetakan pertama. Panser Pustaka, Yogyakarta.
Wang Mushun (2011). Measuring Intellectual Capital and Its Effect on Financial Performance: Evidence from the Capital Market in Taiwan. Research Articke Front. Bus. Res. China 2011, 5(2): 243–265 DOI 10.1007/s11782-011-0130-7.
Wijaya, Novia. (2012). “Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan Perbankan”. Jurnal Bisnis dan Akuntansi. Vol. 14 No.3.
Abeysekera, I. 2006. The Project of Intellectual Capital Disclosure: Researching the Research. Journal of Intellectual Capital. Vol.7 No. 1.
Alipour Mohammad (2012). The Effect of Intellectual Capital on Firm Performance: an Investigation of Iran Insurance Companies. VOL. 16 NO. 1 2012, pp. 53-66, Q Emerald Group Publishing Limited, ISSN 1368-3047 DOI 10.1108/13683041211204671.
Astuti Dwi P dan Arifin Sabeni, 2005. Hubungan Intellectual Capital Dan Business Performance Dengan Diamond Specification : Sebuah Perspektif Akuntansi, SNA VIII Solo.
Ball, R., (2006). International Financial Reporting Standards (IFRS): pros and cons for investor. Accounting and Business Research, International Accounting Forum : 5-27.
Barth, M. E., Landsman, W. R. & Lang, M. (2008). International Accounting Standards and Accounting Quality. Journal of Accounting Research, 46, 467–498.
Belkaoui, A.R. 2003. “Intellectual Capital and Firm Performance of US Multinational Firms: a Study of the Resource-Based and Stakeholder Views”. Journal of Intellectual Capital.Vol. 4 No. 2. pp. 215-226.
Bontis., 2001. “Assessing Knowledge Assets: a Review of the Models Used to measure Intellectual Capital”. International Journal of Management Review . Vol. 3 No. 1. pp. 41-60.
Bozzolan et. al (2003), S., Favotto, F. dan Ricceri, F.,(2003). “ Italian Annual Itellectual Capital Disclousure: An Empirical Analysis”. Journal of Intellectual Capital, 4 (4) : 543-558.
Brinker, B. 2005. Intellectual Capital: Tomorrow’s Asset, Today’s Challenge. CPAVision. http:// www.cpavision.org/vision/wpaper05b.cfm [Retrieved 24 January 2007].
Brinker, B. 2007. Intellectual Capital: Tomorrow’s Assets, today’s Challege, From http//www.cpavision.org/vision/wpaper0b.cfm [Retrieved 09 February 2007].
Bucklew, M. and L. Edvinsson. 1999. Intellectual Capital at Skandia. In The Foundation for Performance Measurement. From http://www.fpm.com/cases/el3.html [Retrieved 25 July 2007].
Claudiu and Marian Gruian. (2011). The Influence of Intellectual Capital on Romanian Companies Financial Performance. Annales Universitatis Apulensis Series Oeconomica, 13(2).
Dimitrios Maditinos, Chatzoudes Dimitrios, Charalampos Tsairidis Komotinı, Greece, and Georgios Theriou. (2011). “The impact of intellectual capital on firms’ market value and financial performance” Journal of Intellectual Capital Vol. 12 No. 1, 2011 pp. 132-151 q Emerald Group Publishing Limited 1469-1930 DOI 10.1108/14691931111097944.
Dimitrios et. al,.(2010), Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods, Journal of International Accounting Research; 2007; 6, 2; ABI/INFORM Complete pg. 55
Donley Carrington., St. Michael and Barbados. (2012). Intellectual Capital and Its Influence on the Financial Performance of Companies in Under Developed Capital Markets – the Case of the Caribbean. donley.carrington@cavehill.uwi.edu.
Firrer, S. and Williams, M. (2003). Intellectual Capital and Tradisional Measures of Corporate Performance, Journal of Intellectual Capital, 4(3): 348-360.
Firrer, S. and Stainbank, L. (2003). Testing the Relationship between Intellectual Capital and a Company’s Performance: Evidence from South Africa, Meditari Accountancy Research Vol. 11 2003 : 25–44.
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.
_________, Imam. 2007. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.
_________, Imam. 2011. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang : Badan Penerbit Universitas Diponegoro.
Guthrie, James; Richard Petty. (2000). Intellectual Capital: Australian Annual Reporting Practices, Journal of Intellectual Capital, 2000, Vol 1, No 3, Hal 241-249.
Guthrie, J. et al. 2006. “The Voluntary Reporting of Intellectual Capital”. Journal of Intellectual Capital Vol. 7 No. 2. pp. 254-271.
G. Barathi Kamath. (2007).” The Intellectual Capital Performance of Indian Banking Sector, Journal of Intellectual Capital Vol. 8 No. 1, 2007 pp. 96-123 q Emerald Group Publishing Limited 1469-1930 DOI 10.1108/14691930710715088.
Hayati Murni, Yurniwati, Putra Arizal (2015).“ The Effect of Intelectual Capital to Value Relevance of Accounting Information Based on PSAK Convergency IFRS in Manufacture Firms in Indonesia” Journal of Procedia-Social and Behavioral Sciences 211 (2015) 999-1007 ISSN 1877- 428 Published by Elsevier Ltd. DOI 10.1016/j.sbpro.2015.11.133.
Idris. (2008).”Aplikasi Model Analisis Data Kuantitatif Dengan Program SPSS”. Edisi Revisi, Fakultas Ekonomi Universitas Negeri Padang.
Kamukama Nixon, Ahiauzu Augustine and Joseph M. Ntayi. (2011). Competitive Advantage: Mediator of Intellectual Capital and Performance. Journal of Intellectual Capital Vol. 12 No. 1, 2011 pp. 152-164 q Emerald Group Publishing Limited 1469-1930 DOI 10.1108/14691931111097953.
Karampinis, N. & Hevas, D. (2011). Mandating IFRS in an Unfavorable Environment: The Greek Experience. The International Journal of Accounting, 46, 304-332.
Kuryanto, Benny dkk. 2008. “Pengaruh Modal Intelektual terhadap Kinerja Perusahaan”. Proceeding SNA XI. Pontianak.
Margaretha, Farah & Rahman, Arief. (2006). Analisis Pengaruh Intellectual Capital Terhadap Market Value Dan Financial Performance Perusahaan Dengan Metode Value Added Intellectual Coefficient. “Jurnal Bisnis dan Akuntansi (Vol. 8, No. 2, Agustus 2006, 199-217).
Mouritsen, J. 1988. Driving Growth: Economic Value Added Versus Intellectual Capital. Management Accounting Research 8(6): 15-23.
Murthy Vijaya and Mourittsen Jan. (2010). The Performance of Intellectual Capital Mobilising Relationships between Intellectual and Financial Capital in a Bank. “Accounting, Auditing & Accountability Journal”. Vol. 24 No. 5, 2011 pp. 622-646 q Emerald Group Publishing Limited 0951-3574 DOI 10.1108/09513571111139120.
Nurhayanto. (2010). International Financial Reporting Standards (IFRS):Konvergensi dan Potensi Kendala Implementasinya di Indonesia. Makalah Seminar Pusdiklatwas dan Satgas IFRS Deputi Akuntan Negara BPKP.
Ohlson, J. A. (1995). Earnings, Book Value, and Devidends in Equity Valuation. Contemporary Accounting Research, 11(2), 661-687.
Pulic, A. 1998. Measuring the Performance of Intellectual Potential in Knowledge Economy. From http//www.vaic-on.net/start.htm [Retrieved 15 January 2007].
_________, 2000a. VAICTM - an Accounting Tool for IC Management. International Journal Technology Management, 20(5/6/7/8): 702-714.
_________, 2000b. MVA and VAIC Analysis of Randomly Selected Companies from FTSE 250. From http//www.vaic-on.net/start.htm [Retrieved 29 January 2007].
_________, 2004. Intellectual Capital – Does it Create or Destroy Value? Measuring Business Excellence 8(1): 62-8.
Razafindrambinina Dominique dan Anggreni Talita. (2011). Intellectual Capital and Corporate Financial Performance of Selected Listed Companies in Indonesia, Malaysian Journal of Economic Studies 48 (1) : 61 – 77.
Sekaran, Uma. (2011). “Research Methods fo Business.” Edisi-4. Buku-1. Selemba Empat, Jakarta.
_______, Uma. (2011). “Research Methods fo Business.” Edisi-4. Buku-2. Selemba Empat, Jakarta.
Solikhah. Badingatus, Rohman Abdul, H., Meiranto Wahyu. (2010). Implikasi Intellectual Capital Capital terhadap Financial Performance, Growth dan Market Value; Studi Empiris dengan Pendekatan Simplistic Spesification. www.SNA13purwokerto.com.
Steward. (1997). “Intellectual Capital: The New Wealth of Organization.” New York : Doubleday.
Sugeng. (2002). “Mengukur dan Mengelola Intellectual Capital.“ Jurnal Ekonomi dan Bisnis Indonesia. Vol.15, No. 2, 247-256.
Sugiono. (2012).”Metode Penelitian Kombinasi (Mixed Methods)”.Cetakan ke-3. Alfabeta, Bandung.
Sullivan, P.H. (2000). Value-Driven Intellectual Capital: How to Convert Intangible Corporate Assets into Market Value. Toronto: John Wiley & Sons.
Suwarjuwono, T. Prihatin, A.K. 2003. “Intellectual Capital: Perlakuan, Pengukuran, dan Pelaporan (sebuah library research)”. Jurnal Akuntansi dan Keuangan. Vol. 5 No. 1.pp. 35-57.
Sugeng, Imam, Mengukur dan Mengelola Intellectual Capital, Jurnal Ekonomi danBisnis Indonesia, 2000, Vol 15, No 2, Hal 247-256.
Ulum, Ihyaul, dkk. 2008. “Intellectual Capital dan Kinerja Keuangan Perusahaan; Suatu Analisis dengan Pendekatan Partial Least Squares”. Proceeding SNA XI. Pontianak.
Yulius Oscar. (2010). “IT Kreatif SPSS 18”.Cetakan pertama. Panser Pustaka, Yogyakarta.
Wang Mushun (2011). Measuring Intellectual Capital and Its Effect on Financial Performance: Evidence from the Capital Market in Taiwan. Research Articke Front. Bus. Res. China 2011, 5(2): 243–265 DOI 10.1007/s11782-011-0130-7.
Wijaya, Novia. (2012). “Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan Perbankan”. Jurnal Bisnis dan Akuntansi. Vol. 14 No.3.
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