Pengungkapan Paradigma Lintas Fungsional Sebagai Pemediasi Hubungan Modal Intelektual dan Kinerja Organisasi

Hesti Wahyuni

Abstract


The objective of this research was to examine the impact of Cross functional paradigm, as moderating variable that has not been examined in prior research,to the relationship between Intellectual Capital and organization financial performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The Population is listed company atinfrastructure, transportation and utilities sector,Indonesian Stock Exchanges and used purposive sampling method. This study find that Cross functional paradigmhad negative significantly impact only to the effect of STVA, as one of intellectual capital component, to organization financial performance.

Keywords


intellectual capital

Full Text:

PDF

References


Daftar Rujukan

D. Zeghal and A. Maaloul, "Analysing value added as an indicator of intellectual capital and its consequences on company performance," Journal of Intellectual capital, vol. 11, pp. 39-60, 2010. https://doi.org/10.1108/14691931011013325

M. Ramezan, "Intellectual capital and organizational organic structure in knowledge society: How are these concepts related?," International Journal of Information Management, vol. 31, pp. 88-95, 2011. https://doi.org/10.1016/j.ijinfomgt.2010.10.004

I. Wei Kiong Ting and H. Hooi Lean, "Intellectual capital performance of financial institutions in Malaysia," Journal of Intellectual capital, vol. 10, pp. 588-599, 2009. https://doi.org/10.1108/14691930910996661

R. G. Ahangar, "The relationship between intellectual capital and financial performance: An empirical investigation in an Iranian company," African journal of business management, vol. 5, pp. 88-95, 2011. https://doi.org/10.5897/AJBM10.712

M. A. K. Al-Musali and K. N. I. K. Ismail, "Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia," Procedia-Social and Behavioral Sciences, vol. 164, pp. 201-207, 2014.

https://doi.org/10.1016/j.sbspro.2014.11.068

M. Clarke, D. Seng, and R. H. Whiting, "Intellectual capital and firm performance in Australia," Journal of Intellectual Capital, vol. 12, pp. 505-530, 2011. https://doi.org/10.1108/14691931111181706

M. Joshi, D. Cahill, J. Sidhu, and M. Kansal, "Intellectual capital and financial performance: an evaluation of the Australian financial sector," Journal of intellectual capital, vol. 14, pp. 264-285, 2013. https://doi.org/10.1108/14691931311323887

A. Mondal and S. K. Ghosh, "Intellectual capital and financial performance of Indian banks," Journal of Intellectual Capital, vol. 13, pp. 515-530, 2012. https://doi.org/10.1108/14691931211276115

D. Maditinos, D. Chatzoudes, C. Tsairidis, and G. Theriou, "The impact of intellectual capital on firms' market value and financial performance," Journal of intellectual capital, vol. 12, pp. 132-151, 2011. https://doi.org/10.1108/14691931111097944

N. Ozkan, S. Cakan, and M. Kayacan, "Intellectual capital and financial performance: A study of the Turkish Banking Sector," Borsa Istanbul Review, vol. 17, pp. 190-198, 2017.

https://doi.org/10.1016/j.bir.2016.03.001

N. Kamukama, A. Ahiauzu, and J. M. Ntayi, "Competitive advantage: mediator of intellectual capital and performance," Journal of intellectual capital, vol. 12, pp. 152-164, 2011.

https://doi.org/10.1108/14691931111097953

A. Kianto, T. Andreeva, and Y. Pavlov, "The impact of intellectual capital management on company competitiveness and financial performance," Knowledge Management Research & Practice, vol. 11, pp. 112-122, 2013.

https://doi.org/10.1057/kmrp.2013.9

A. Pulic, "VAIC™–an accounting tool for IC management," International journal of technology management, vol. 20, pp. 702-714, 2000.

I. Ulum, "Intellectual capital performance sektor perbankan di Indonesia," Jurnal Akuntansi dan Keuangan, vol. 10, pp. 77-84, 2009. https://doi.org/10.9744/jak.10.2.PP.%2077-84

K. Phusavat, N. Comepa, A. Sitko-Lutek, and K.-B. Ooi, "Interrelationships between intellectual capital and performance: Empirical examination," Industrial Management & Data Systems, vol. 111, pp. 810-829, 2011. https://doi.org/10.1108/02635571111144928

S. Nimtrakoon, "The relationship between intellectual capital, firms’ market value and financial performance: Empirical evidence from the ASEAN," Journal of Intellectual Capital, vol. 16, pp. 587-618, 2015.

https://doi.org/10.1108/JIC-09-2014-0104

W. Bai, Y. Feng, Y. Yue, and L. Feng, "Organizational structure, cross-functional integration and performance of new product development team," Procedia Engineering, vol. 174, pp. 621-629, 2017.

N. Kamukama, A. Ahiauzu, and J. M. Ntayi, "Intellectual capital and performance: testing interaction effects," Journal of Intellectual Capital, vol. 11, pp. 554-574, 2010.

https://doi.org/10.1108/14691931011085687

C. Liao, S.-H. Chuang, and P.-L. To, "How knowledge management mediates the relationship between environment and organizational structure," Journal of business research, vol. 64, pp. 728-736, 2011.

https://doi.org/10.1016/j.jbusres.2010.08.001

A. Pulic, "MVA and VAIC analysis of randomly selected companies from FTSE 250. Austrian Intellectual Capital Research Center, Graz," ed, 2014.

S. Strese, M. W. Meuer, T. C. Flatten, and M. Brettel, "Organizational antecedents of cross-functional coopetition: The impact of leadership and organizational structure on cross-functional coopetition," Industrial Marketing Management, vol. 53, pp. 42-55, 2016. https://doi.org/10.1016/j.indmarman.2015.11.006


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

 

Member-of:

Indexed in:

Hasil gambar untuk google scholar                Hasil gambar untuk logo mendeley  BASE Logo       Related image

 

Tools:

 

Image result for logo plagscan