Pengaruh profitabilitas, usia perusahaan dan rasio hutang terhadap kinerja modal intelektual pada perusahaan sub sektor pertambangan batu bara

Melati Saputri, F. Defung

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh Profitabilitas, Usia Perusahaan dan Rasio Hutang terhadap Kinerja Modal Intelektual. Penelitian ini dilakukan pada perusahaan Sub Sektor Pertambangan Batu Bara yang terdaftar di Bursa Efek Indonesia periode 2014-2018.Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 18 perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi linear berganda.Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap kinerja modal intelektual, usia perusahaan berpengaruh positif signifikan terhadap kinerja modal intelektual, rasio hutang berpengaruh positif tidak signifikan terhadap kinerja modal intelektual.


Keywords


Sub sektor pertambangan batu bara; profitabilitas; usia perusahaan; rasio hutang; kinerja modal intelektual

References


Ab. Aziz, M. R., & Meor Hashim, A. A. (2017). Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic Banks. Binus Business Review, 8(3), 189. doi: 10.21512/bbr.v8i3.3741

Agarwal, R, & Gort, M. (1996). The evolution of markets and entry, exit and survival of firms. The Review of Economics and Statistics, 78(3), 489–498. doi: 10.1017/CBO9781107415324.004

Agarwal, Rajshree, & Gort, M. (2002). Firm and Product Life Cycles and Firm Survival. American Economic Review, 92(2), 184–190. doi: 10.1257/000282802320189221

Al-Najjar, B., & Hussainey, K. (2009). The association between dividend payout and outside directorships. Journal of Applied Accounting Research, 10(1), 4–19. doi: 10.1108/09675420910963360

Atmoko, Y., Defung, F., & Tricahyadinata, I. (2017). Pengaruh return on assets, debt to equity ratio, dan firm size terhadap dividend payout ratio. Kinerja, 14(2), 103. doi: 10.29264/jkin.v14i2.2486

Bohdanowicz, L. (2014). Managerial Ownership and Intellectual Capital Efficiency: Evidence From Poland. China-USA Business Review, 13(10), 626–635. doi: 10.17265/1537-1514/2014.10.002

Buallay, A., & Hamdan, A. (2019). The relationship between corporate governance and intellectual capital: The moderating role of firm size. International Journal of Law and Management, 61(2), 384–401. doi: 10.1108/IJLMA-02-2018-0033

Chang, S. J., & Hong, J. (2002). How much does the business group matter in Korea? Strategic Management Journal, 23(3), 265–274. doi: 10.1002/smj.224

Chen, M. (2005). An empirical investigation of the relationship between intellectual capital and firms ’ market value and financial performance. Journal of Intellectual Capital, 6(2), 159–176. doi: 10.1108/14691930510592771

Choi, S. B., Lee, S. H., & Williams, C. (2011). Ownership and firm innovation in a transition economy: Evidence from China. Research Policy, 40(3), 441–452. doi: 10.1016/j.respol.2011.01.004

Chouaibi, J., & Kouaib, A. (2015). Impact of shareholders’ identity on intellectual capital performance: Evidence from Tunisian manufacturing companies. International Journal of Managerial and Financial Accounting, 7(3–4), 246–267. doi: 10.1504/IJMFA.2015.074903

El-Bannany, M. (2008). A study of determinants of intellectual capital performance in banks: The UK case. Journal of Intellectual Capital, 9(3), 487–498. doi: 10.1108/14691930810892045

El-Bannany, M. (2015). Explanatory study about the intellectual capital performance of banks in Egypt. International Journal of Learning and Intellectual Capital, 12(3), 270–286. doi: 10.1504/IJLIC.2015.070167

Elâ€Bannany, M. (2012). Global financial crisis and the intellectual capital performance of UAE banks. Journal of Human Resource Costing & Accounting, 16(1), 20–36. doi: 10.1108/14013381211272626

Forte, W., Tucker, J., Matonti, G., & Nicolò, G. (2017). Measuring the intellectual capital of Italian listed companies. In Journal of Intellectual Capital (Vol. 18). doi: 10.1108/JIC-08-2016-0083

Freeman, R. E., & McVea, J. (2001). A Stakeholder Approach to Strategic Management. SSRN Electronic Journal. doi: 10.2139/ssrn.263511

Freeman, R. E., Wicks, A. C., & Parmar, B. (2004). Stakeholder Theory and “The Corporate Objective Revisited.†Organization Science, 15(3), 364–369. doi: 10.1287/orsc.1040.0066

García-Meca, E., & Martínez, I. (2005). Assessing the quality of disclosure on intangibles in the Spanish capital market. European Business Review, 17(4), 305–313. doi: 10.1108/09555340510607352

Gopalakrishnan, S., & Bierly, P. E. (2006). The impact of firm size and age on knowledge strategies during product development: A study of the drug delivery industry. IEEE Transactions on Engineering Management, 53(1), 3–16. doi: 10.1109/TEM.2005.861807

Guo, M., He, L., & Zhong, L. (2018). Business groups and corporate social responsibility: Evidence from China. Emerging Markets Review, 37(2017), 83–97. doi: 10.1016/j.ememar.2018.05.002

Guthrie, J., Petty, R., & Ricceri, F. (2006). The voluntary reporting of intellectual capital: Comparing evidence from Hong Kong and Australia. Journal of Intellectual Capital, 7(2), 254–271. doi: 10.1108/14691930610661890

Heng, M. S. h. (2001). Mapping intellectual capital in a small manufacturing enterprise. Journal of Intellectual Capital, 2(1), 53–60. doi: 10.1108/14691930110380491

Isa, M. A., & Ismail, L. A. (2015). The Effects of Boards Composition, Rewards and Ownerships on Intellectual Capital Efficiency of Banks in Nigeria. Issues In Social And Environmental Accounting, 9(2), 103. doi: 10.22164/isea.v9i2.101

Ishaya, L. C., & Abduljeleel, B., O. (2014). Capital Structure and Profitability of Nigerian Quoted Firms : The Agency Cost Theory Perspective. American International Journal of Social Science, 3(1), 139–158.

Jovanovic, B. (1982). Selection and the Evolution of Industry. 50(3), 649–670.

Kamath, B. (2019). Impact of corporate governance characteristics on intellectual capital performance of firms in India. International Journal of Disclosure and Governance, 16(1), 20–36. doi: 10.1057/s41310-019-00054-0

Keenan, J., & Aggestam, M. (2001). Corporate governance and intellectual capital: Some conceptualisations. Corporate Governance, 9(4), 259–275. doi: 10.1111/1467-8683.00254

Liang, C. J., Huang, T. T., & Lin, W. C. (2011). Does ownership structure affect firm value? Intellectual capital across industries perspective. Journal of Intellectual Capital, 12(4), 552–570. doi: 10.1108/14691931111181724

Loderer, C., & Waelchli, U. (2009). Firm Age and Performance. In German Economic Association of Business Administration.

Majumdar, S. K. (1997). The impact of size and age on firm-level performance: Some evidence from India. Review of Industrial Organization, 12(2), 231–241. doi: 10.1023/A:1007766324749

Meles, A., Porzio, C., Sampagnaro, G., & Verdoliva, V. (2016). The impact of intellectual capital efficiency on commercial bank performance: Evidence from the US. Journal of Multinational Financial Management, 36, 64–74. doi: 10.1016/j.mulfin.2016.04.003

Molodchik, M. A., Jardon, C. M., & Bykova, A. A. (2019). The performance effect of intellectual capital in the Russian context: Industry vs company level. Journal of Intellectual Capital, 20(3), 335–354. doi: 10.1108/JIC-10-2018-0190

Nicholson, G. J., & Kiel, G. C. (2004). A framework for diagnosing board effectiveness. Corporate Governance: An International Review, 12(4), 442–460. doi: 10.1111/j.1467-8683.2004.00386.x

Noradiva, H., Parastou, A., & Azlina, A. (2016). The Effects of Managerial Ownership on the Relationship between Intellectual Capital Performance and Firm Value. International Journal of Social Science and Humanity, 6(7), 514–518. doi: 10.7763/ijssh.2016.v6.702

Oliveras, E., Gowthorpe, C., Kasperskaya, Y., & Perramon, J. (2008). Reporting intellectual capital in Spain. Corporate Communications, 13(2), 168–181. doi: 10.1108/13563280810869596

Petty, R., & Guthrie, J. (2000). Intellectual capital literature review : Measurement, reporting and management. Journal of Intellectual Capital, 1(2), 155–176. doi: 10.1108/14691930010348731

Pulic, A. (1998). Measuring the Performance of Intellectual Potential in Knowledge Economy (Presented in 1998 at the 2nd McMaster World Congress on Measuring and Managing Intellectual Capital by the Austrian Team for Intellectual Potential). 1–20.

Pulic, A. (2000). VAICTM – An Accounting Tool for Intellectual Capital Management. International Journal Technology Management, 20(5/6/7/8), 702–714.

Rasyid, A. (2015). Effects of ownership structure, capital structure, profitability and company’s growth towards firm value. International Journal of Business and Management Invention ISSN (Online, 4(4), 23198028.

Sazali, W. A., Haslinda, A., Raduan, R. C., & Jegak, U. (2010). Age of Joint Venture, Inter-Firm Technology Transfer and Local Firms’Performance. International Journal of Business and Management, 5(3). doi: 10.5539/ijbm.v5n3p89

Schiavone, F., Meles, A., Verdoliva, V., & Del Giudice, M. (2014). Does location in a science park really matter for firms’ intellectual capital performance? Journal of Intellectual Capital, 15(4), 497–515. doi: 10.1108/JIC-07-2014-0082

Shahveisi, F., Khairollahi, F., & Alipour, M. (2016). Does ownership structure matter for corporate intellectual capital performance? An empirical test in the Iranian context. Eurasian Business Review, 7(1), 67–91. doi: 10.1007/s40821-016-0050-8

Taliyang, S. M., Sultan, U., Abidin, Z., Latif, R. A., & Mustafa, N. H. (2011). The determinants of intellectual capital disclosure among malaysian listed companies. International Journal of Management and Marketing Research, 4(3), 25–33.

Yolanda, F. (2019). Masuk 11 Perusahaan Terbaik Adaro Terus Pacu Kinerja. Diakses pada 10 September 2019, dari republika.co.id website: https://republika.co.id/berita/pxlezo370/masuk-11-perusahaan-terbaik-adaro-terus-pacu-kinerja

Yudaruddin, R. (2014). Statistik Ekonomi Aplikasi Dengan Program SPS Versi 20. In Yogyakarta : Interpena (pp. 1–333).

Zheng, Y., Liu, J., & George, G. (2010). The dynamic impact of innovative capability and inter-firm network on firm valuation: A longitudinal study of biotechnology start-ups. Journal of Business Venturing, 25(6), 593–609. doi: 10.1016/j.jbusvent.2009.02.001




DOI: https://doi.org/10.29264/jimm.v7i2.9295

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 Jurnal Ilmu Manajemen Mulawarman (JIMM)

 
 
JIMM is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License