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

The Influence of Intellectual Capital on the Performance of Higher Education Institutions: The Mediation Role of Performance Measurement Systems

“…Implementing the performance In addition, the data used were primary data obtained directly from respondents, using a Likert scale of 1-5, where 1 indicates "strongly disagree" to 5 "strongly agree". The instrument employed was adapted from Sofyani and Khairunisa (2021) for intellectual capital, referring to Singgih and Rahmayanti (2008) (3) evaluation of inner models.…”

Determinan Pengungkapan Intellectual Capital Pada Perguruan Tinggi

“…Padahal jika melihat pada fakta PT sebagai organisasi padat pengetahuan dibangun atas sumber daya tidak berwujud (Ramírez & Tejada, 2019). Perguruan tinggi dinilai sangat bergantung pada IC karena output dan input utama lembaga ini berupa pengetahuan serta tujuan utama dari perguruan tinggi adalah mengolah dan menyebarluaskan pengetahuan serta teknologi (Sofyani & Khairunisa, 2021). Untuk itu laporan keuangan PT dianggap tidak cukup memberikan informasi yang relevan untuk memberikan transparansi dan akuntabilitas kepada kepangku kepentingan mengenai kinerja perguruan tinggi.…”