Pengaruh Modal Intelektual terhadap Kinerja Organisasional: Studi pada Konteks Perguruan Tinggi di Indonesia

  • Hafiez Sofyani Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta, Indonesia
  • Aulia Khairunisa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Yogyakarta, 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.

Downloads

Download data is not yet available.

References

Alwi, I. (2015). Kriteria empirik dalam menentukan ukuran sampel pada pengujian hipotesis statistika dan analisis butir. Formatif: Jurnal Ilmiah Pendidikan MIPA, 2(2), 140-148. http://dx.doi.org/10.30998/formatif.v2i2.95

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: 14 nov. 2024. doi: https://doi.org/10.24843/EJA.2021.v31.i07.p12.
Section
Artikel