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Globalisasi mendorong perusahaan untuk melakukan pembaruan, perusahaan dapat melakukan inovasi teknologi di mana hal tersebut dapat membuat persaingan di dunia bisnis lebih kompetitif. Hal ini menjadikan meningkatnya perhatian pada intellctual capital (IC). Penelitian ini bertujuan untuk menguji pengaruh Intellectual Capital (IC) terhadap Islamic Social Responsibility (ISR) pada Bank Syariah ba…
Penelitian ini bertujuan untuk membuktikan pengaruh shariah supervisory bard (SSB) dan modal intelektual terhadap pencapaian kinerja maqasid bank syariah. Sampel penelitian ini adalah 28 bank syariah yang ada di wilayah Asia Tenggara untuk tahun pengamatan 2014 hingga 2017. Penelitian ini membuktikan bahwa modal intelektual memiliki pengaruh terhadap kinerja maqasid bank syariah, dan penelitian…
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This paper develops and discusses a neoclassical growth model with two inputs: physical capital stock and combined stock of human and intellectual capital. The production process is subject to diminishing returns to capital in perfect markets, in sharp contrast to new endogenous growth models that assume increasing returns to capital in imperfect markets. The model finds that a high saving rate…
The aim of this study is to obtain information on the role of intellectual capital on employee performance at Indonesia Open University. Structural Equation Model (SEM) with PLS were used to analyzed data. Result showed that human capital does not affect the performance of employees significantly, while customer capital and structural capital significantly influence employee performance. Perfor…
The Ownership of intangible assets especialyy intellectualcapital has becoming more important in this modern era where technology and knowledge have significant roles of company operating activities. The Objective of this study is to examine the effect of intellectual capital on firm value and financial performance as intervening variable. The Sample in this study is the banking sector listed i…
Penelitian ini mengidentifikasi tren pada volume intellectual capital (IC) pengungkapan, dan mengukur variasi volume pengungkapan IC laporan tahunan bank di Eropa. Penelitian ini menggunakan metode purposi sampling, terdiri atas 6 bank dengan peringkat tertinggi dari nilai pasar di berbagai negara di Eropa. Sampel terdiri atas BNP Paribas (Prancis). Banco Santander (Spanyol). Intesa Sanpa…
Tingginya persaingan di dunia bisnis telah mendorong beberapa perusahaan untuk melakukan berbagai inovasi dalam memberikan nilai terbaik. Banyak perusahaan telah mengubah mind set dari manajemen untuk bisnis berbasis pengetahuan yang menjadi aspek penting dalam peningkatan modal. Tujuan utama dari penelitian ini adalah untuk menguji pengaruh modal intelektual pada harga saham dan nilai perusah…
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Penelitian ini menguji pengaruh efektivitas komite audit secara langsung terhadap return saham dan pengaruh efektivitas komite audit secara tidak langsung terhadap return saham melalui tingkat pengungkapan modal intelektual. Penilaian efektivitas komite audit dilakukan menggunakan scoring yang dikembangkan oleh Hermawan (2009) berdasarkan karakteristik-karakteristik komite audit yaitu aktivitas…
Skripsi ini membahas pengaruh modal intelektual terhadap kinerja keuangan perusahaan jangka pendek, yang diukur berdasarkan Economic Value Added (EVA), dan Earnings Before Interest and Tax (EBIT), serta kinerja keuangan perusahaan jangka panjang, yang diukur melalui Future Growth Value (FGV). Objek dalam penelitian ini merupakan perusahaan sektor keuangan, yang meliputi industry perbankan, asur…
This research aims to proof the influence of Intellectual Capital (IC) on Return on Asset (ROA) and to see the difference between conventional and islamic bank in terms of IC measured by VAICTM method developed by Pulic (1998). This research found that islamic banks have higher IC score rather than conventional banks and IC have positive influence on ROA in current and following year. This rese…
The objective of this research is to investigate the effect of intellectual capital performance and club?s performance on intellectual capital disclosure level. Moreover, this research also aims to investigate the effect of current intellectual capital performance on future club?s performance. This research examines intellectual capital disclosure of First Division European football clubs for s…
This study aims to examine the effect of family ownership, audit quality and firm characteristics on intellectual capital disclosure in the annual report. Firm characteristics used in this study are firm size, leverage and profitability. This study was using samples of companies conducting business in media, telecommunication and pharmaceutical industry listed on Indonesia Stock Exchange in 201…
The purpose of this research is to examine the effects of board of commissioner effectiveness on Bank Performance with two indicators: firm value and credit risk, with intellectual capital performance as intervening variable. To assess for board of commissioner effectiveness, this research utilizes scoring method developed by Hermawan (2009), which comprises four aspects: independence, activiti…