PARTIWI DWI ASTUTI KAP Ngurah Arya & Rekan Denpasar ARIFIN SABENI Universitas Diponegoro Semarang ABSTRACT This research aims at examining relationship between intellectual capital and business performance by examining relationship between human capital and customer capital, human capital and structural capital, customer capital and business performance, and relationship between structural capital and business performance. Because…
(Penelitian Terhadap Perusahaan Manufaktur Di Indonesia) KUSNASRIYANTI YUSFANINGRUM Universitas Diponegoro Semarang IMAM GHOZALI Universitas Diponegoro Semarang ABSTRACT The purpose of this research is to analyst the influence of participation in composing budget toward managerial performance, whether through budget goal commitment and job-relevant information as intervening variable. The inconsistency situations between results of the prior researchs,…
Jurnal Simposium Nasional Akuntansi XI (SNA 11) Pengaruh Identifikasi Auditor atas Klien Terhadap Objektivitas Auditor dengan Auditor Tenure, Client Importance dan Client Image sebagai Variabel Anteseden (Penelitian terhadap Auditor Kantor Akuntan Publik yang Listed di BEJ dengan Pendekatan Partial Least Square) EWING YUVISA I Universitas Panca Marga-Probolinggo H. Abdul Rohman Universitas Diponegoro Semarang Hj. Rr…
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA PERUSAHAAN BENNY KURYANTO Universitas Diponegoro Semarang MUCHAMAD SYAFRUDDIN Universitas Diponegoro Semarang ABSTRACT The objective of this study is to investigate influence of firm’s intellectual capital (IC) on their financial performance. This paper uses the Pulic Framework and data from 73 publicly listed companies between the years 2003 and 2005 on…
INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PERUSAHAAN; SUATU ANALISIS DENGAN PENDEKATAN PARTIAL LEAST SQUARES Ihyaul Ulum (FE Universitas Muhammadiyah Malang) Imam Ghozali & Anis Chariri (FE Universitas Diponegoro Semarang) Abstract The purpose of this study is to investigate the association between the efficiency of value added (VAICTM) by the major components of a firm’s resource base…