Kesimpulan SIMPULAN DAN SARAN
Kuryanto , B., Syafruddin, M. 2008. “Pengaruh Modal Intelektual Terhadap
Kinerja Perusahaan. Simposium Nasional Akuntansi XI. Pontianak. Miller, J. C., dan Whiting, R.H. 2005. “Voluntary Disclosure of Intellectual
Capital and the “Hidden Value”“. AFAANZ Conference, Melbourne, 3-5 Juli 2005.
Mohammad J Abdolmohammadi. 2005. “Intellectual Capital and Market Capitalization”. Journal of Intellectual Capital. Vol. 6, No. 3, hlm. 397-416.
Mouritsen, J., Larsen, H., Bukh, P.N. and Johansen, M. 2001. “Reading an Intellectual Capital Statement: Describing and prescribing knowledge
management strategies”. Journal of Intellectual Capital Vol. 2, No.4, hlm. 359-383.
Najibullah, Syed. 2005. “An Empirical Investigation of The Relationship Between Intellectual Capita
l and Firm’s Market Value and Financial Performance : in Context of Commercial Banks of Bangladesh”.
Pulic, A. 2004. “Intellectual Capital: Does it Create or Destroy Value?”. Measuring Business Excellence. Vol. 8, No. 1, hlm. 62-68.
Purnomosidhi, Bambang. 2006. “Praktik Pengungkapan Modal Intelektual Pada Perusahaan Publik di BEJ”. Jurnal Riset Akuntansi Indonesia. Vol. 9 No. 1.
Sangkala. 2006. Intellectual Capital Management. Jakarta: YAPENSI. Sawarjuwono Tjiptohadi, dan Kadir, Agu
stin Prihatin. 2003. “Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan Sebuah Library Research
”. Jurnal Akuntansi dan Keuangan. Vol. 5, No. 1, hlm. 35-57.
Sianipar, M. 2009. “The Impact of Intellectual Capital Towards Financial Profitability and Investors’ Capital Gain on Shares: An
EmpiricalInvestigation of Indonesian Banking and Insurance Sector for Year 2005-
2007”. Simposium Nasional Akuntansi XII. Palembang Sir,
J., Subroto, B. Chandharin, G. 2010. “Intellectual Capital dan Return Saham Studi Peristiwa Pada Perusahaan Publik di Indonesia. Simposium
Nasional Akuntansi XIII. Purwokerto. Sujan, A. dan Abeysekera, I. 2007. “Intellectual Capital reporting practices of the
top Australian firms. Australian Accounting Review. Vol. 17, No. 2, hlm. 71- 83.
Solikhah, B., Rohman A. dan Meiranto, W. 2010. ” Implikasi Intellectual Capital terhadap Financial Performance, Growth dan Market Value; Studi empiris
dengan pendekatan simplistic specification”. Simposium Nasional Akuntansi XIII. Purwokerto.