Pengaruh Intellectual Capital Terhadap Kinerja Non Keuangan Perusahaan
Abstract
Pengaruh Intellectual Capital Terhadap Kinerja Non Keuangan Perusahaan
Abstrak
Pengukuran modal intelektual menjadi agenda utama yang paling banyak dilakukan perusahaan pada abad ke-21 ini. Karya tulis ini menitikberatkan pada pengelolaan pengetahuan dan membahas bagaimana pentingnya mengukur aset pengetahuan di dalam perusahaan. Aset pengetahuan merupakan pondasi dan kompetensi utama dalam setiap organisasi. Karya tulis ini mengulas berbagai pendekatan yang ada untuk mengukur pengaruh modal intelektual terhadap kinerja non keuangan perusahaan. Secara konseptual, modal intelektual dibagi atas empat komponen utama, yaitu: modal manusia, modal pelanggan, modal organisasi, dan modal inovasi. Penilaian atas kinerja perusahaan dapat mencakup berbagai pengukuran. Oleh karena itu, penulis berusaha menggabungkan berbagai kinerja yang meliputi: retensi karyawan, retensi pelanggan, kualitas proses, dan inovasi. Kita mengetahui bahwa sebenarnya setiap perusahaan memiliki nilai yang tersembunyi dan sebab itu perusahaan sangat berminat pada pemikiran akan skill, inovasi, dan kemampuan karyawannya. Kesimpulan akhir ditemukan bahwa modal intelektual mempengaruhi kinerja non keuangan perusahaan.
Kata kunci: modal intelektual, modal manusia, modal pelanggan, modal organisasi, modal inovasi, retensi pelanggan, retensi karyawan, kinerja non keuangan.
Abstract
Measuring intellectual capital is on the agenda of the most 21st century organizations. This paper takes a knowledge-based view of the firm and discusses the importance of measuring organizational knowledge assets. Knowledge assets underpin capabilities and core competencies of any organizations. Therefore, they play a key strategic role and need to be measured. This paper reviews the existing approaches for measuring intellectual capital towards non financial performance which is integrate existing approaches in order to achieve comprehensiveness Conceptually, intellectual capital as being comprised of four primary components: human capital, customer capital, organizational capital, and innovation capital. An assessment of an organization's performance should include multiple measures. Accordingly, we utilized a composite performance consisting of employee retention, customer retention, process quality, and innovation. We just knew that there was hidden value in their companies and that it was somehow wrapped up in the thoughts, skills, innovations, and abilities of their employees. Finally, the final result found that intellectual capital influence to non financial performance.
Keywords: intellectual capital, human capital, customer capital, organizational capital, innovation capital, customer retention, employee retention, non financial performance.
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