DAFTAR PUSTAKA Pengaruh Modal Intelektual Terhadap Kinerja Keuangan Dan Kinerja Pasar (Studi Empiris Pada Perusahaan Yang Terdaftar di Indeks LQ-45 Tahun 2012-2014).
DAFTAR PUSTAKA
Agnes, U. W. 2008. “Sebuah Tinjauan Akuntansi atas Pengukuran dan Pelaporan
Knowledge”. Paper disajikan pada The 2nd National Conference
UKWMS. Surabaya, 6 September 2008.
Astuti, P.D. dan A. Sabeni. 2005. “Hubungan Intellectual Capital dan Business
Performance”. Proceeding SNA VII. Solo. pp. 694-707
Becker,G.S. 1964. Human Capital : A Theoritical & Empirical Analysis, 3rd ed.
NY : Columbia University Press.
Belkaoui, A.R. 2003. “Intellectual capital and firm performance of US
multinational firms: a study of the resource-based and stakeholder views”.
Journal of Intellectual Capital. Vol. 4 No. 2. pp. 215-226.
Bontis, N. 1998a. “Intellectual capital questionnaire”. Available online at:
www.bontis.com. (accessed November 2006).
_________. 1998b. “Intellectual capital: an exploratory study that develops
measures and models”. Management Decision. Vol. 36 No. 2. p. 63.
_________. 2001. “Assessing knowledge assets: a review of the models used to
measure intellectual capital”. International Journal of Technology
Management. Vol. 3 No. 1. pp. 41-60.
_________, and J. Fitz-enz. 2002. “Intellectual capital ROI: a causal map of
human capital antecedents and consequents”. Journal of Intellectual
Capital. Vol. 3 No. 3. pp. 223-47.
_________, W.C.C. Keow, S. Richardson. 2000. “Intellectual capital and business
performance in Malaysian industries”. Journal of Intellectual Capital. Vol. 1
No. 1. pp. 85-100.
Brooking, A. 1996. Intellectual Capital – Core asset for the Third Millenium
Enterprise. International Thompson Business Press London 8 (12-13) : 76.
Chen, Ming-Chin, Cheng, Shu-Ju & Hwang Yuhchang (2005). “An Empirical
Investigation of the Relationship Between Intellectual Capital and Firms‟
Market Value and Financial Performance”. Journal of Intellec-tual Capital.
page 159-176.
Deegan, C. 2004. Financial Accounting Theory. McGraw-Hill Book Company.
Sydney.
Edvinsson, L. and M. Malone. 1997. Intellectual Capital: Realizing your
Company’s True Value by Finding its Hidden Brainpower. Harper Collins,
New York, NY.
Firer, S., and S.M. Williams. 2003. “Intellectual capital and traditional measures
of corporate performance”. Journal of Intellectual Capital. Vol. 4 No. 3. pp.
348-360.
Flamholtz,E.G .and Lacey, J.M. 1981. Personnel Management, Human Capital
Theory, and Human Resource accounting, 1nd. LA : Relat.university
California.
Gan, K. dan Z. Saleh. 2008. “Intellectual Capital and Corporate Performance of
Technology – Intensive Companies : Malaysia Evidence”, Asian Journal of
Business and Accounting. Vol. 1 No. 1, pp. 113 – 130.
Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS.
Semarang : BP Universitas Diponegoro
Hanafi, Mahmud M dan Abdul Halim. 2007. Analisa Laporan Keuangan.
Yogyakarta:UPP YKPN.
Ikatan Akuntan Indonesia. 2009. Pernyataan Standar Akuntansi Keuangan No.
19. Salemba Empat. Jakarta .
Kallapur, Sanjay dan Trombley, Mark A. 1999. "The Association Between
Investment Opportunity Set Proxies and Realized Growth." Journal of
Business & Accounting. Vol. 26, April / May. pp.505–519.
Kuryanto, Benny dan M. Syafruddin. 2008. “Pengaruh Modal Intelektual
Terhadap Kinerja Keuangan Perusahaan”, SNA XI, Pontianak.
Pulic, A. 1998. “Measuring the performance of intellectual potential in
knowledge economy”. Paper presented at the 2nd McMaster Word Congress
on Measuring and Managing Intellectual Capital by the Austrian Team for
Intellectual Potential.
_______. 1999. “Basic information on VAIC™”. available online at: www.vaicon.net. (accessed November 2006).
_______. 2000. “VAICTM – an accounting tool for IC management”. available
online at: www.measuring-ip.at/Papers/ham99txt.htm (accessed November
2006).
Pernyataan Standar Akuntansi Keuangan No. 19 (Revisi 2009) Akitva tidak berwujud.
Dewan Standar Akuntansi Keuangan-Ikatan AkuntanIndonesia. Jakarta.
Rachmawati dan Hanung Triatmoko. 2007. “Analisis Faktor-Faktor yang
Mempengaruhi Kualitas Laba dan Nilai Perusahaan”. Simposium Nasional
Akuntansi X Makassar, 26-28 Juli.
Riahi-Belkaoui, A. (2003). “Intellectual Capital and Firm Performance of US
Multinational Firms: a Study of the Resource-based and Stake-holder
Views”. Journal of Intellectual Capital. page 215-226.
Russel,C.J., Colella A., and Bobko P. 1993. Expanding the Context of Utility :
The Strategic impact Personel selection. Pers. Psychology 46 : 781-801.
Sawarjuwono, T. dan A. P. Kadir. 2003. “Intellectual capital: perlakuan,
pengukuran, dan pelaporan (sebuah library research)”. Jurnal Akuntansi dan
Keuangan. Vol. 5 No. 1. pp. 35-57.
Sekaran, Uma. (2011). Research Methods for business Edisi I and 2. Jakarta:
Salemba Empat.
Sianipar, M. 2009. The Impact of Intellectual Capital Towards Financial
Profitability and Investors’ Capital Gain on Shares: An Empirical
Investigation of Indonesian Banking and Insurance Sector for Year 20052007. Makalah Disampaikan dalam Simposium Nasional Akuntansi XII.
Palembang: 4-6 November.
Solikhah, Badingatus, Abdul Rohman,Wahyu Meiranto. 2010. Implikasi
Intellectual Capital terhadap Financial Performance, Growth dan Market
Value; Studi Empiris dengan Pendekatan Simplisitic Specification. Makalah
Disampaikan dalam Simposium Nasional Akuntansi XIII. Purwokerto: 1315 Oktober.
Sucipto. 2003. Penilaian Kinerja Keuangan, Universitas Sumatera Utara.
Tan, H.P., D. Plowman, P. Hancock. 2007. “Intellectual capital and financial
returns of companies. Journal of Intellectual Capital. Vol. 8 No.1.pp.76-95.
Ulum, I., I. Gozhali, dan A. Chariri. 2008. Intellectual Capital dan Kinerja
Keuangan Perusahaan; Suatu Analisis dengan Pendekatan Partial Least
Squares. Makalah Disampaikan dalam Simposium Nasional Akuntansi XI.
Pontianak: 23-24 Juli.
____, 2008. Intellectual Capital Performance Sektor Perbankan di Indonesia.
Jurnal Akuntansi dan Keuangan. Vol. 10, No. 2, pp. 77-84.
Wernerfelt, B. (1984), “A resource-based view of the firm”, Strategic
Management Journal. Vol. 5. No. 2. pp. 171-80.
Agnes, U. W. 2008. “Sebuah Tinjauan Akuntansi atas Pengukuran dan Pelaporan
Knowledge”. Paper disajikan pada The 2nd National Conference
UKWMS. Surabaya, 6 September 2008.
Astuti, P.D. dan A. Sabeni. 2005. “Hubungan Intellectual Capital dan Business
Performance”. Proceeding SNA VII. Solo. pp. 694-707
Becker,G.S. 1964. Human Capital : A Theoritical & Empirical Analysis, 3rd ed.
NY : Columbia University Press.
Belkaoui, A.R. 2003. “Intellectual capital and firm performance of US
multinational firms: a study of the resource-based and stakeholder views”.
Journal of Intellectual Capital. Vol. 4 No. 2. pp. 215-226.
Bontis, N. 1998a. “Intellectual capital questionnaire”. Available online at:
www.bontis.com. (accessed November 2006).
_________. 1998b. “Intellectual capital: an exploratory study that develops
measures and models”. Management Decision. Vol. 36 No. 2. p. 63.
_________. 2001. “Assessing knowledge assets: a review of the models used to
measure intellectual capital”. International Journal of Technology
Management. Vol. 3 No. 1. pp. 41-60.
_________, and J. Fitz-enz. 2002. “Intellectual capital ROI: a causal map of
human capital antecedents and consequents”. Journal of Intellectual
Capital. Vol. 3 No. 3. pp. 223-47.
_________, W.C.C. Keow, S. Richardson. 2000. “Intellectual capital and business
performance in Malaysian industries”. Journal of Intellectual Capital. Vol. 1
No. 1. pp. 85-100.
Brooking, A. 1996. Intellectual Capital – Core asset for the Third Millenium
Enterprise. International Thompson Business Press London 8 (12-13) : 76.
Chen, Ming-Chin, Cheng, Shu-Ju & Hwang Yuhchang (2005). “An Empirical
Investigation of the Relationship Between Intellectual Capital and Firms‟
Market Value and Financial Performance”. Journal of Intellec-tual Capital.
page 159-176.
Deegan, C. 2004. Financial Accounting Theory. McGraw-Hill Book Company.
Sydney.
Edvinsson, L. and M. Malone. 1997. Intellectual Capital: Realizing your
Company’s True Value by Finding its Hidden Brainpower. Harper Collins,
New York, NY.
Firer, S., and S.M. Williams. 2003. “Intellectual capital and traditional measures
of corporate performance”. Journal of Intellectual Capital. Vol. 4 No. 3. pp.
348-360.
Flamholtz,E.G .and Lacey, J.M. 1981. Personnel Management, Human Capital
Theory, and Human Resource accounting, 1nd. LA : Relat.university
California.
Gan, K. dan Z. Saleh. 2008. “Intellectual Capital and Corporate Performance of
Technology – Intensive Companies : Malaysia Evidence”, Asian Journal of
Business and Accounting. Vol. 1 No. 1, pp. 113 – 130.
Ghozali, Imam. 2011. Aplikasi Analisis Multivariate Dengan Program SPSS.
Semarang : BP Universitas Diponegoro
Hanafi, Mahmud M dan Abdul Halim. 2007. Analisa Laporan Keuangan.
Yogyakarta:UPP YKPN.
Ikatan Akuntan Indonesia. 2009. Pernyataan Standar Akuntansi Keuangan No.
19. Salemba Empat. Jakarta .
Kallapur, Sanjay dan Trombley, Mark A. 1999. "The Association Between
Investment Opportunity Set Proxies and Realized Growth." Journal of
Business & Accounting. Vol. 26, April / May. pp.505–519.
Kuryanto, Benny dan M. Syafruddin. 2008. “Pengaruh Modal Intelektual
Terhadap Kinerja Keuangan Perusahaan”, SNA XI, Pontianak.
Pulic, A. 1998. “Measuring the performance of intellectual potential in
knowledge economy”. Paper presented at the 2nd McMaster Word Congress
on Measuring and Managing Intellectual Capital by the Austrian Team for
Intellectual Potential.
_______. 1999. “Basic information on VAIC™”. available online at: www.vaicon.net. (accessed November 2006).
_______. 2000. “VAICTM – an accounting tool for IC management”. available
online at: www.measuring-ip.at/Papers/ham99txt.htm (accessed November
2006).
Pernyataan Standar Akuntansi Keuangan No. 19 (Revisi 2009) Akitva tidak berwujud.
Dewan Standar Akuntansi Keuangan-Ikatan AkuntanIndonesia. Jakarta.
Rachmawati dan Hanung Triatmoko. 2007. “Analisis Faktor-Faktor yang
Mempengaruhi Kualitas Laba dan Nilai Perusahaan”. Simposium Nasional
Akuntansi X Makassar, 26-28 Juli.
Riahi-Belkaoui, A. (2003). “Intellectual Capital and Firm Performance of US
Multinational Firms: a Study of the Resource-based and Stake-holder
Views”. Journal of Intellectual Capital. page 215-226.
Russel,C.J., Colella A., and Bobko P. 1993. Expanding the Context of Utility :
The Strategic impact Personel selection. Pers. Psychology 46 : 781-801.
Sawarjuwono, T. dan A. P. Kadir. 2003. “Intellectual capital: perlakuan,
pengukuran, dan pelaporan (sebuah library research)”. Jurnal Akuntansi dan
Keuangan. Vol. 5 No. 1. pp. 35-57.
Sekaran, Uma. (2011). Research Methods for business Edisi I and 2. Jakarta:
Salemba Empat.
Sianipar, M. 2009. The Impact of Intellectual Capital Towards Financial
Profitability and Investors’ Capital Gain on Shares: An Empirical
Investigation of Indonesian Banking and Insurance Sector for Year 20052007. Makalah Disampaikan dalam Simposium Nasional Akuntansi XII.
Palembang: 4-6 November.
Solikhah, Badingatus, Abdul Rohman,Wahyu Meiranto. 2010. Implikasi
Intellectual Capital terhadap Financial Performance, Growth dan Market
Value; Studi Empiris dengan Pendekatan Simplisitic Specification. Makalah
Disampaikan dalam Simposium Nasional Akuntansi XIII. Purwokerto: 1315 Oktober.
Sucipto. 2003. Penilaian Kinerja Keuangan, Universitas Sumatera Utara.
Tan, H.P., D. Plowman, P. Hancock. 2007. “Intellectual capital and financial
returns of companies. Journal of Intellectual Capital. Vol. 8 No.1.pp.76-95.
Ulum, I., I. Gozhali, dan A. Chariri. 2008. Intellectual Capital dan Kinerja
Keuangan Perusahaan; Suatu Analisis dengan Pendekatan Partial Least
Squares. Makalah Disampaikan dalam Simposium Nasional Akuntansi XI.
Pontianak: 23-24 Juli.
____, 2008. Intellectual Capital Performance Sektor Perbankan di Indonesia.
Jurnal Akuntansi dan Keuangan. Vol. 10, No. 2, pp. 77-84.
Wernerfelt, B. (1984), “A resource-based view of the firm”, Strategic
Management Journal. Vol. 5. No. 2. pp. 171-80.