| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Maharani, Nadia |
|
| dc.creator |
Lestari, Rini |
|
| dc.date |
2020-01-27 |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/21253 |
|
| dc.identifier |
10.29313/.v0i0.21253 |
|
| dc.description |
Abstract. Increasing intensity of global competition puts mining companies in a depressed position, mining companies are required to have a competitive advantage. Competitive advantage lies not only in the ownership of tangible assets, but also the importance of knowledge assets as a form of intangible assets. This research was conducted to be able to explain the measurement of intellectual capital, competitive advantage and test the measurement of intellectual capital against competitive advantage in mining companies. In this study, capital measurement consists of three sub-variables namely human capital efficiency, structural capital efficiency and capital employe efficiency and competitive advantage with the ROIC (Return On Invested Capital) indicator. The research method used is the verification research method with a quantitative approach. The population selected in this study were 48 mining companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 using a purposive sampling method, in order to obtain a sample of 17 companies that met the criteria. Data is analyzed using Path Analysis. The results of research on intellectual capital measurement as measured by human capital efficiency, structural capital efficiency and capital employe efficiency affect competitive advantage.Keywords : Capital Employe Efficiency, Competitive Advantage, Human Capital Efficiency, Intellectual Capital, Structural Capital Efficiency Abstrak. Meningkatnya intensitas persaingan global menempatkan perusahaan pertambangan pada posisi tertekan, perusahaan-perusahaan pertambangan dituntut untuk memiliki keunggulan kompetitif. Keunggulan kompetitif tidak hanya terletak pada kepemilikan aset berwujud, tetapi juga pentingnya aset pengetahuan sebagai salah satu bentuk dari aset tak berwujud. Penelitian ini dilakukan untuk dapat menjelaskan pengukuran modal intelektual, keunggulan kompetitif dan menguji pengukuran modal intelektual terhadap keunggulan kompetitif pada perusahaan pertambangan. Dalam penelitian ini, pengukuran modal terdiri dari tiga sub variabel yaitu human capital efficiency, structural capital efficiency dan capital employe efficiency serta keunggulan kompetitif dengan indikator ROIC (Return On Invested Capital). Metode penelitian yang digunakan yaitu metode penelitian verifikatif dengan pendekatan kuantitatif. Populasi yang dipilih pada penelitian ini yaitu 48 perusahaan pertambangan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2016-2018 dengan menggunakan metode purposive sampling, sehingga diperoleh sampel 17 perusahaan yang memenuhi kriteria. Data di analisis dengan menggunakan Path Analysis. Hasil penelitian pengukuran modal intelektual yang diukur dengan human capital efficiency, structural capital efficiency dan capital employe efficiency berpengaruh terhadap keunggulan kompetitif.Kata Kunci : Capital Employe Efficiency, Human Capital Efficiency, Keunggulan Kompetitif, Modal Intelektual, Structural Capital Efficiency |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/21253/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/21253/4158 |
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| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 494-497 |
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| dc.source |
Prosiding Akuntansi; Vol 6, No 1, Prosiding Akuntansi (Februari, 2020); 494-497 |
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| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v0i0 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
Capital Employe Efficiency, Human Capital Efficiency, Keunggulan Kompetitif, Modal Intelektual, Structural Capital Efficiency |
|
| dc.title |
Pengaruh Pengukuran Modal Intelektual terhadap Keunggulan Kompetitif (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia 2016-2018) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
Kuantitatif |
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