Email this article PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP EMPLOYEES COMPENSATION DAN DAMPAKNYA TERHADAP FIRM PERFORMANCE
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh intellectual capital disclosure terhadap employee compensation, pengaruh employee compensation terhadap firm performance, dan pengaruh intellectual capital disclosure terhadap firm performance. Penelitian dilakukan pada 11 perusahaan otomotif di Indonesia yang terdaftar di BEI. Data dikumpulkan selama 8 tahun mulai periode tahun 2011 sampai dengan tahun 2018 dari laporan tahunan perusahaan. Teknik analisis yang digunakan adalah analisis inferensial dengan pendekatan WarpPLS. Hasil penelitian menunjukkan intellectual capital disclosure berpengaruh tidak signifikan terhadap employee compensation, employee compensation berpengaruh signifikan terhadap firm performance, dan intellectual capital disclosure berpengaruh signifikan terhadap firm performance. Hasil penelitian ini menguatkan signaling theory dan agency theory yang melandasi pengaruh antar variabel penelitian. Hasil penelitian ini bermanfaat bagi manajemen dalam meningkatkan firm performance.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Abeysekera, Indra. 2007. Intellectual Capital Reporting Between a Developing and Developed Nation. Journal of Intellectual Capital. Vol. 8 No. 2. 329-345
Bahl, J. 2015. Impact of Employee Compensation On Firm'S Performance. The International Journal Of Business & Management, Vol. 3, Issue 2, February, 150-154.
Bozzolan, S., O’Regan, P., & Ricceri, F. 2006. Intellectual capital disclosure (ICD). Journal of Human Resource Costing & Accounting, 10(2), 92–113.
BPS, 2019. “Statistik Indonesia Dalam Infografis 2019,” Badan Pusat Statistik, 2019. [Online]. Available: https://www.bps.go.id/publication/2019/09/26/c90ef44501d430ddb065bec5/statistik-indonesia-dalam-infografis-2019.html.
Brooking, A. and Motta, E. 1996. ‘A taxonomy of intellectual capital and a methodology for auditing it’, 17th Annual National Business Conference, McMaster University, Hamilton, Canada, pp.24–26
Tandelilin, Eduardus. 2010. “Portofolio dan Investasi: Teori dan Aplikasi”. Edisi Pertama. Yogyakarta : Kanisius.
Fama, E.F. and Jensen, M.C. 1983. Separation of Ownership and Control. Journal of Law and Economics, 26, 301- 325.
Fernandes, N. 2008. Board Compensation and Firm Performance: The Role of Independent Board Members. Journal of Multinational Financial Managemen. 18 (2008) 30-44
Flamboltz, E.G., M.L. Bullen and W. Hua. 2002. Human Resource Accounting : A Historical Perspective and Future Implications Management Decision. 40 (10) : 947-954
Guthrie, J., R. Petty, F. Ferrier, dan R. Wells. 1999. There is no accounting for intellectual capital in Australia: review of annual reporting practices and the internal measurement of intangibles within Australian organisations. dipresentasikan pada International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects, 9-11 June, di Amserdam.
Jardon, C. M., & Susana Martos, M. 2012. Intellectual capital as competitive advantage in emerging clusters in Latin America. Journal of Intellectual Capital, 13(4), 462–481.
Jensen, M. C., & Meckling, W. H. 1976. Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.
Khalique, M., Bontis, N., bin Shaari, J. A. N., & Isa, A. H. B. M. 2015. Intellectual capital in small and medium enterprises in Pakistan. Journal of Intellectual Capital, 16(1) 224-238
Khan dan Jain. 2007. Management Accounting. New Delhi: Tata McGraw-Hill
Mondy, R. W.and Noe, R. M. 2010. Human Resource Management. Eleventh Edition.USA
Orens, Raf; Aerts, Walter; Lybaert, Nadine. 2009. Intellectual Capital Disclosure, Cost of Financeand Firm Value, Managenet Decision 47 (10): 1539 – 1554
Sharma, Ravi S. Teng Yu Hui, Pricilla, Tan, Meng- Wah. 2007. Value Added Knowledge Management for Financial Performance, The Case of an East Asian Conglomerate, The Journal of Information and Knowledge Management Systems 37(4) 484-501
Spence, Michael. 1973. Job Market Signaling. The Quarterly Journal of Economics, Vol. 87, No. 3. (Aug., 1973), pp. 355-374.
Stewart, T.A. 1997. Intellectual Capital: The New Wealth of Organizations. In New York: Doubleday (pp. 1-4)
Sumedrea, Silvia. 2013. Intellectual Capital and Firm Performance: A Dynamic Relationship in Crisis Time, International Economic Conference of Sibiu 2013 Post Crisis Economy: Challenges and Opportunities, IECS 2013
Suraj, O.A., & Bontis, N. 2012. Managing intellectual capital in Nigerian telecomunications companies. Journal of Intellectual Capital, 13(2), 262-282
Tabari. Naser All Yadollahzadeh, Nasrollahi, Mohammad, Emamgholipour, Milad, Mansourinia, Elham. 2013. Relationship Between Capital Cost and Market Measures of Corporate Performance Evaluation: Evidence from the Tehran Stock Exchange,International Research Journal 0f
Applied and Basic Sciences 4 (5): 1221-1230
Whiting, R. H., & Miller, J. C. 2008. Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value.” Journal of Human Resource Costing & Accounting, 12(1), 26–50.
Wong, M., & Gardner, C. 2005. Intellectual capital disclosure: New Zealand evidence. Conference paper presented at the AFFANZ 2005 conference: Melbourne, Australia.
Yi, An. and Davey, H. 2010. Intellectual capital disclosure in Chinese (mainland) companies, Journal of Intellectual Capital, Vol.11 No.3, pp.326-347
Yi, An., Davey, H. and Eggleton, I.R.C., 2011. Toward a Comprehensive Theoretical Framework for Voluntary IC Disclosure. Journal of Intelectual Capital. 12(4): 571-585
DOI: https://doi.org/10.31315/paradigma.v27i2.10127
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Rosalia Dwi Fadma Tjahjanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Paradigma: Jurnal Masalah Sosial, Politik, dan Kebijakan
Published by Faculty of Social Science and Political Science
Universitas Pembangunan Nasional "Veteran" Yogyakarta
(Kampus Unit II) Jl. Babarsari 2, Tambakbayan, Depok, Yogyakarta 55281
Phone: +62 274 486733. Email: [email protected]
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
