Pengaruh Modal Intelektual terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia
Abstract
This study examined the effect of intellectual capital on the performance of higher education institutions (HEIs) in Indonesia. This research was conducted using a questionnaire survey approach. The sample of this research was HEIs in Java island, while the research respondents are structural officials. The relationship between the intellectual capital and HEI performance was tested using the regression analysis. This study found empirically that intellectual capital has a positive effect on the performance of HEIs. In detail, it was found that structural and relational capital positively influence HEI performance whilst human and social capital do not. From these findings, it is suggested that efforts to manage intellectual capital in HEIs should continue to be improved, i.e. structural and relational capital dimensions in particular, given the positive impact these two bring.
Keywords: Intellectual Capital; Higher Education Institutions; Performance.
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References
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Sirojudin, G. A., & Nazaruddin, I. (2014). Pengaruh modal intelektual dan pengungkapannya terhadap nilai dan kinerja perusahaan. Journal of Accounting and Investment, 15(2), 77-89. https://journal.umy.ac.id/index.php/ai/article/view/1328
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Sofyani, H., & Nazaruddin, I. (2019). The Effect of Implementation of Lecture Performance Measurement System and The Role Clarity of Lecturer Performance: A Study of Testing Mediation Effect. Jurnal Reviu Akuntansi dan Keuangan, 9(1), 34-45. https://doi.org/10.22219/jrak.v9i1.8246
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Ulum, I. (2013). Model pengukuran kinerja intellectual capital dengan iB-VAIC di perbankan syariah. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 7(1), 185-206. https://doi.org/10.18326/infsl3.v7i1.185-206
Ulum, I. (2019). Intellectual capital framework perguruan tinggi di Indonesia berdasarkan instrumen akreditasi program studi (IAPS) 4.0. Jurnal Reviu Akuntansi dan Keuangan, 9(3), 309-318. https://doi.org/10.22219/jrak.v9i3.10227
Ulum, I., Harviana, R. R., Zubaidah, S., & Jati, A. W. (2019). Intellectual capital disclosure and prospective student interest: An Indonesian perspectives. Cogent Business & Management, 6(1), 1707041. https://doi.org/10.1080/23311975.2019.1707041
Ulum, I., Malik, M., & Sofyani, H. (2019). Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia. Jurnal Ekonomi dan Bisnis, 22(1), 163-182. https://doi.org/10.24914/jeb.v22i1.2343
Xu, J., & Li, J. (2020b). The interrelationship between intellectual capital and firm performance: evidence from China's manufacturing sector. Journal of Intellectual Capital. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIC-08-2019-0189
Xu, J., & Liu, F. (2020a). The impact of intellectual capital on firm performance: a modified and extended VAIC model. Journal of Competitiveness, 12(1), 161-176. https://www.cjournal.cz/files/361.pdf
Zikmund, W. G., Carr, J. C., & Griffin, M. (2013). Business Research Methods. Boston: Cengage Learning.
Asiaei, K., Jusoh, R., & Bontis, N. (2018). Intellectual capital and performance measurement systems in Iran. Journal of Intellectual Capital, 19(2), 294-320. https://doi.org/10.1108/JIC-11-2016-0125
Aulia, D., Ulum, I., & Wahyuni, E. D. (2019). Pengaruh Ukuran, Kompleksitas, Program Internasional, dan Status Akreditasi Terhadap Pengungkapan Intellectual Capital Pada Universitas Muhammadiyah Di Indonesia. Jurnal Akademi Akuntansi (JAA), 2(2), 58-72. https://doi.org/10.22219/jaa.v2i2.10152
Azis, S. N., Pagalung, G., & Habbe, A. H. (2020). Pengungkapan Modal Intelektual Dan Keuangan Dalam Kapitalisasi Pasar Dengan Siklus Hidup Industri Sebagai Pemoderasi. Jurnal Akuntansi dan Keuangan Indonesia, 16(1), 61-82. http://dx.doi.org/10.21002/jaki.2019.04
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108
Baroroh, N. (2013). Analisis pengaruh modal intelektual terhadap kinerja keuangan perusahaan manufaktur di Indonesia. Jurnal Dinamika Akuntansi, 5(2), 172-182. https://doi.org/10.15294/jda.v5i2.2997
Canibano, L., & Sánchez, M. P. (2009). Intangibles in universities: current challenges for measuring and reporting. Journal of Human Resource Costing & Accounting, 13(2), 93-104. https://doi.org/10.1108/14013380910968610
Clarke, M., Seng, D., & Whiting, R. H. (2011). Intellectual capital and firm performance in Australia. Journal of intellectual capital, 12(4), 505-530. https://doi.org/10.1108/14691931111181706
Gobel, I. C., Juanda, A., Ulum, I., & Mudrifah, M. (2020). Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia. Journal of Accounting and Investment, 21(2), 362-382. https://doi.org/10.18196/jai.2102154
Helmiatin, H. (2015). Optimalisasi Peran Modal Intelektual Terhadap Kinerja Karyawan. Etikonomi, 14(1), 51-68. https://doi.org/10.15408/etk.v14i1.2263
Herawati, L. I., Ulum, I., & Juanda, A. (2020). Pengungkapan Modal Intelektual Perguruan Tinggi Vokasi di Indonesia Berdasarkan Instrumen Akreditasi Program Studi (IAPS) 4.0. EKUITAS (Jurnal Ekonomi dan Keuangan), 4(1), 107-121. https://doi.org/10.24034/j25485024.y2020.v4.i1.4428
Hoang, H. T., Nguyen, H. T. H., Vu, N. H., Le, A. H., & Quach, H. H. (2020). Intellectual capital and firm performance in Vietnam 2012-2016. International Journal of Learning and Intellectual Capital, 17(1), 27-46. https://doi.org/10.1504/IJLIC.2020.105325
Kong, E., Secundo, G., Margherita, A., Elia, G., & Passiante, G. (2010). Intangible assets in higher education and research: mission, performance or both?. Journal of intellectual capital, 11(2), 140-157. https://doi.org/10.1108/14691931011039651
Memon, M., Ting, H., Cheah, J., Ramayah, T., Chuah, F., & Cham, T. (2020). Sample size for survey research: review and recommendations. Journal of Applied Structural Equation Modelling, 4(2), 1-20. https://jasemjournal.com/wp-content/uploads/2020/08/Memon-et-al_JASEM_-Editorial_V4_Iss2_June2020.pdf
Pratama, B. C., Wibowo, H., & Innayah, M. N. (2019). Intellectual Capital and Firm Performance in ASEAN: The Role of Research and Development. Journal of Accounting and Investment, 20(3), 236-250. https://doi.org/10.18196/jai.2003126
Pratolo, S., Sofyani, H., & Anwar, M. (2020). Performance-based budgeting implementation in higher education institutions: Determinants and impact on quality. Cogent Business & Management, 7(1), 1786315. https://doi.org/10.1080/23311975.2020.1786315
Rahayuningtyas, P. A., & Triana, E. (2017). Modal Intelektual dan Daya Saing Perguruan Tinggi di Indonesia. Jurnal Akuntansi dan Investasi, 18(2), 153-162. https://doi.org/10.18196/180279
Secundo, G., Ndou, V., Del Vecchio, P., & De Pascale, G. (2020). Sustainable development, intellectual capital and technology policies: A structured literature review and future research agenda. Technological Forecasting and Social Change, 153, 119917. https://doi.org/10.1016/j.techfore.2020.119917
Sirojudin, G. A., & Nazaruddin, I. (2014). Pengaruh modal intelektual dan pengungkapannya terhadap nilai dan kinerja perusahaan. Journal of Accounting and Investment, 15(2), 77-89. https://journal.umy.ac.id/index.php/ai/article/view/1328
Smith, M. (2019). Research methods in accounting. NY: SAGE Publications Limited.
Sofyani, H., & Nazaruddin, I. (2019). The Effect of Implementation of Lecture Performance Measurement System and The Role Clarity of Lecturer Performance: A Study of Testing Mediation Effect. Jurnal Reviu Akuntansi dan Keuangan, 9(1), 34-45. https://doi.org/10.22219/jrak.v9i1.8246
Thaib, F. (2013). Value added intellectual capital (VAHU, VACA, STVA) pengaruhnya terhadap kinerja keuangan bank pemerintah periode 2007-2011. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 1(3), 151-159. https://doi.org/10.35794/emba.v1i3.1951
Ulum, I. (2013). Model pengukuran kinerja intellectual capital dengan iB-VAIC di perbankan syariah. INFERENSI: Jurnal Penelitian Sosial Keagamaan, 7(1), 185-206. https://doi.org/10.18326/infsl3.v7i1.185-206
Ulum, I. (2019). Intellectual capital framework perguruan tinggi di Indonesia berdasarkan instrumen akreditasi program studi (IAPS) 4.0. Jurnal Reviu Akuntansi dan Keuangan, 9(3), 309-318. https://doi.org/10.22219/jrak.v9i3.10227
Ulum, I., Harviana, R. R., Zubaidah, S., & Jati, A. W. (2019). Intellectual capital disclosure and prospective student interest: An Indonesian perspectives. Cogent Business & Management, 6(1), 1707041. https://doi.org/10.1080/23311975.2019.1707041
Ulum, I., Malik, M., & Sofyani, H. (2019). Analisis pengungkapan modal intelektual: Perbandingan antara universitas di Indonesia dan Malaysia. Jurnal Ekonomi dan Bisnis, 22(1), 163-182. https://doi.org/10.24914/jeb.v22i1.2343
Xu, J., & Li, J. (2020b). The interrelationship between intellectual capital and firm performance: evidence from China's manufacturing sector. Journal of Intellectual Capital. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIC-08-2019-0189
Xu, J., & Liu, F. (2020a). The impact of intellectual capital on firm performance: a modified and extended VAIC model. Journal of Competitiveness, 12(1), 161-176. https://www.cjournal.cz/files/361.pdf
Zikmund, W. G., Carr, J. C., & Griffin, M. (2013). Business Research Methods. Boston: Cengage Learning.
Published
2021-07-25
How to Cite
SOFYANI, Hafiez; KHAIRUNISA, Aulia.
Pengaruh Modal Intelektual terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 7, p. 1760-1770, july 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72972>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i07.p12.
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