DAFTAR PUSTAKA Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI).
DAFTAR PUSTAKA
Abidin. 2000. “Upaya Mengembangkan Ukuran-ukuran Baru”. Media Akuntansi.
Edisi 7. Thn. VIII. pp. 46-47.
Ambar Teguh Sulistiyani dan Rosidah. 2003. Manajemen Sumber Daya Manusia.
Graha Ilmu: Yogyakarta.
Apriliani, Rizka. 2011. Skripsi. “Pengaruh Intellectual Capital Terhadap Kinerja
Keuangan Perbankan Syariah di Indonesia”. Universitas Diponegoro
Semarang.
Arikunto,, Suharsimi. 2002. Metodologi Penelitian. Penerbit PT Rineka Cipta.
Jakarta
Astuti, P.D. dan A. Sabeni. 2005. “Hubungan Intellectual Capital dan Business
Performance”. Proceeding SNA VII. Solo. pp. 694-707
Benny dan Syafruddin 2008. Pengaruh Modal Intelektual Terhadap Kinerja
Perusahaan. Simposium Nasional Akuntansi XI. 23-24 Juli 2008,
Pontianak.
Bontis, N., W.C.C. Keow., S. Richardson. 2000. Intellectual capital and business
performance in Malaysian industries. Journal of intellectual Capital.
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.
Chan, K. H. 2009. " Impact of intellectual capital On organisational performance
An empirical study of companies in the Hang Seng Index (Part 1)". The
Learning Organization , Vol. 16 No. 1, pp. 4-21.
Chen, M.C., S.J. Cheng, Y. Hwang. 2005. “An empirical investigation of the
relationship between intellectual capital and firms’ market value and
financial performance”. Journal of Intellectual Capital. Vol. 6 N0. 2. pp.
159-176
Clarke, M., Seng, D. and Whiting, R.H. 2011. "Intellectual capital and firm
performance in Australia ". Journal of Intellectual Capital, Vol. 12 No. 4,
pp. 505-530.
Deegan, C. 2004. Financial Accounting Theory. McGraw-Hill Book Company.
Sydney.
Dewi, Citra Puspita. 2011. Skripsi. “Pengaruh Intellectual Capital Terhadap
Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei
Tahun 2007-2009”. Universitas Diponegoro Semarang.
Endri. 2011.“Peran Human Capital Dalam Meningkatkan Kinerja Perusahaan:
Suatu Tinjauan Teoritis & Empiris”. ABFI Institute Perbanas.
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.
Ghozali, I. 2006. Structural Equation Medeling; Metode Alternatif dengan PLS.
Badan Penerbit Undip. Semarang.
Ghozali, Imam dan Hengky Latan. 2012. Partial Least Squares:Konsep, Teknik
dan Aplikasi SmartPLS 3.0. Semarang: Badan Penerbit Universitas
Diponegoro.
Habibburochman (2008) “Kajian tentang pentingnya intellectual capital dalam
mendukung peningkatan kinerja keuangan .” Jurnal administrasi dan
bisnis, vol 2, No 1.
Hanafi , Mamduh M., & Abdul Halim . 2003. “Analisis Laporan Keuangan, Edisi
Revisi”. UPP AMP YKPN : Yogyakarta.
Harrison, S., and P.H. Sullivan. 2000. “Profitting form intellectual capital;
Learning from leading companies”. Journal of Intellectual Capital. Vol.
1 No. 1. pp. 33- 46.
Hong, Pew Tan, David Plowman dan Phil Hancock. 2007. “Intellectual Capital
and Financial Returns of Companies.”Journal of Intellectual Capital. Vol
8, No. 1, 76-95.
Ikatan Akuntan Indonesia. 2002. Pernyataan Standar Akuntansi Keuangan No.
19. Salemba Empat. Jakarta
Imaningati. 2007. Pengaruh Intellectual Capital pada Nilai Pasar Perusahaan
dan Kinerja Perusahaan. Program Studi Magister Akuntansi Program
Pascasarjana Universitas Diponegoro.
International Accounting Standards Board. 2004. “Summary of IAS 38”.
Available online at: www.iasplus.com. (accessed November 2006)
Kamath, G.B. 2007. “The intellectual capital performance of Indian banking
sector”. Journal of Intellectual Capital. Vol. 8 No. 1. pp. 96-123.
Khani, A.H.A, Ahmadi, F., and Homayouni, G. 2011. "The Impact of Intellectual
Capital on performance of Iranian food firms". Institute of
Interdisciplinary Business Research, February , Vol 2, No 10, pp. 315326.
Kuryanto, Benny. 2008. Pengaruh Intellectual Capital terhadap Kinerja
Perusahaan. Universitas Diponegoro Semarang.
Maditinos, Dimitrios, et al. 2011. The Impact of Intellectual Capital on Firms’
Market Value and Financial Performance. Journal of Intellectual Capital,
MIBES Transaction, Vol 5, Issue 1, Spring 2011.
Mavridis, D.G. 2004. “The intellectual capital performance of the Japanese
banking sector”. Journal of Intellectual Capital. Vol. 5 No. 3. pp. 92115.
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).
_______, and Kolakovic, M. 2003. “Value creation efficiency in the new
economy”. available online at: www.vaic-on.net. (accessed November
2006).
Purnomosidhi, Bambang. 2006.”Praktik Pengungkapan Modal Intektual Capital:
Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research).”Jurnal
Akuntansi dan Keuangan. Vol 5, No. 1, 31-51.
Putra, Dedy Yuza. 2012.Skripsi.“Pengaruh Intellectual Capital Terhadap Kinerja
Keuangan perusahaan”. Universitas Islam Indonesia Yogyakarta.
Sawarjuono, Tjipthohadi & Agustine priharin Kadir. 2003. “ Intellectual Capital ;
Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research).”
Jurnal Akuntansi & Keuangan. Vol.5, No.1.3-15.
Slegal, J J. 2002. “Stock Prices.”The Concise Encylopedia of Economics. Liberty
Fund Inc. available at: www.econlib.org/End/StockPrices.html.
Stewart, T. A. 1991. “Brainpower: How Intellectual Capital is Becoming
America’s Most Valuable Asset,” Fortune, (June): 44-60.
Sucipto. 2003.”Penilaian Kinerja Keuangan”. Jurnal Akuntansi. Universitas
Sumatra.
_____________. 1994. “Your Company’s Most Valuable Asset: Intellectual
Capital,” Fortune, (October): 68-74.
_____________. 1997. Intellectual Capital: The New Wealth of Organization,
Doubleday/Currency. New York.
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, Ihyaul. 2007.Thesis.”Pengaruh Intellectual Capital Terhadap Kinerja
Keuangan Perusahaan Perbankan Di Indonesia”.
Ulum et al. 2008. Intellectual Capital dan Kinerja Keuangan Perusahaan: Suatu
Analisis dengan Pendekatan Partial Least Squares. SNA XI Pontianak.
_________. 2008. Intellectual Capital Performance Sektor Perbankan di
Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 10, No. 2, November,
halaman 77-84.
_________. 2009. Intellectual Capital: Konsep dan Kajian Empiris. Yogyakarta:
Graha Ilmu.
Wahdikorin, Ayu. 2010. Skripsi.“Pengaruh Modal Intelektual Terhadap Kinerja
Keuangan Perusahaan Perbankan yang Terdaftardi Bursa Efek
Indonesia (BEI) Tahun 2007-2009.” Universitas Diponegoro Semarang.
Warno.”Intellectual Capital :Perspektif Pengakuan, Pengukuran
&
Implementasi”. Jurnal STIE Semarang, Vol 3, No 3, Edisi Oktober 2011.
Zeghal, D. and Maaloul, A. (2010)."Analysing value added as an indicator of
intellectual capital and its consequences on company performance ".
Journal of Intellectual Capital, Vol. 11 No. 1, pp. 39-60.
www.idx.co.id
Abidin. 2000. “Upaya Mengembangkan Ukuran-ukuran Baru”. Media Akuntansi.
Edisi 7. Thn. VIII. pp. 46-47.
Ambar Teguh Sulistiyani dan Rosidah. 2003. Manajemen Sumber Daya Manusia.
Graha Ilmu: Yogyakarta.
Apriliani, Rizka. 2011. Skripsi. “Pengaruh Intellectual Capital Terhadap Kinerja
Keuangan Perbankan Syariah di Indonesia”. Universitas Diponegoro
Semarang.
Arikunto,, Suharsimi. 2002. Metodologi Penelitian. Penerbit PT Rineka Cipta.
Jakarta
Astuti, P.D. dan A. Sabeni. 2005. “Hubungan Intellectual Capital dan Business
Performance”. Proceeding SNA VII. Solo. pp. 694-707
Benny dan Syafruddin 2008. Pengaruh Modal Intelektual Terhadap Kinerja
Perusahaan. Simposium Nasional Akuntansi XI. 23-24 Juli 2008,
Pontianak.
Bontis, N., W.C.C. Keow., S. Richardson. 2000. Intellectual capital and business
performance in Malaysian industries. Journal of intellectual Capital.
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.
Chan, K. H. 2009. " Impact of intellectual capital On organisational performance
An empirical study of companies in the Hang Seng Index (Part 1)". The
Learning Organization , Vol. 16 No. 1, pp. 4-21.
Chen, M.C., S.J. Cheng, Y. Hwang. 2005. “An empirical investigation of the
relationship between intellectual capital and firms’ market value and
financial performance”. Journal of Intellectual Capital. Vol. 6 N0. 2. pp.
159-176
Clarke, M., Seng, D. and Whiting, R.H. 2011. "Intellectual capital and firm
performance in Australia ". Journal of Intellectual Capital, Vol. 12 No. 4,
pp. 505-530.
Deegan, C. 2004. Financial Accounting Theory. McGraw-Hill Book Company.
Sydney.
Dewi, Citra Puspita. 2011. Skripsi. “Pengaruh Intellectual Capital Terhadap
Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bei
Tahun 2007-2009”. Universitas Diponegoro Semarang.
Endri. 2011.“Peran Human Capital Dalam Meningkatkan Kinerja Perusahaan:
Suatu Tinjauan Teoritis & Empiris”. ABFI Institute Perbanas.
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.
Ghozali, I. 2006. Structural Equation Medeling; Metode Alternatif dengan PLS.
Badan Penerbit Undip. Semarang.
Ghozali, Imam dan Hengky Latan. 2012. Partial Least Squares:Konsep, Teknik
dan Aplikasi SmartPLS 3.0. Semarang: Badan Penerbit Universitas
Diponegoro.
Habibburochman (2008) “Kajian tentang pentingnya intellectual capital dalam
mendukung peningkatan kinerja keuangan .” Jurnal administrasi dan
bisnis, vol 2, No 1.
Hanafi , Mamduh M., & Abdul Halim . 2003. “Analisis Laporan Keuangan, Edisi
Revisi”. UPP AMP YKPN : Yogyakarta.
Harrison, S., and P.H. Sullivan. 2000. “Profitting form intellectual capital;
Learning from leading companies”. Journal of Intellectual Capital. Vol.
1 No. 1. pp. 33- 46.
Hong, Pew Tan, David Plowman dan Phil Hancock. 2007. “Intellectual Capital
and Financial Returns of Companies.”Journal of Intellectual Capital. Vol
8, No. 1, 76-95.
Ikatan Akuntan Indonesia. 2002. Pernyataan Standar Akuntansi Keuangan No.
19. Salemba Empat. Jakarta
Imaningati. 2007. Pengaruh Intellectual Capital pada Nilai Pasar Perusahaan
dan Kinerja Perusahaan. Program Studi Magister Akuntansi Program
Pascasarjana Universitas Diponegoro.
International Accounting Standards Board. 2004. “Summary of IAS 38”.
Available online at: www.iasplus.com. (accessed November 2006)
Kamath, G.B. 2007. “The intellectual capital performance of Indian banking
sector”. Journal of Intellectual Capital. Vol. 8 No. 1. pp. 96-123.
Khani, A.H.A, Ahmadi, F., and Homayouni, G. 2011. "The Impact of Intellectual
Capital on performance of Iranian food firms". Institute of
Interdisciplinary Business Research, February , Vol 2, No 10, pp. 315326.
Kuryanto, Benny. 2008. Pengaruh Intellectual Capital terhadap Kinerja
Perusahaan. Universitas Diponegoro Semarang.
Maditinos, Dimitrios, et al. 2011. The Impact of Intellectual Capital on Firms’
Market Value and Financial Performance. Journal of Intellectual Capital,
MIBES Transaction, Vol 5, Issue 1, Spring 2011.
Mavridis, D.G. 2004. “The intellectual capital performance of the Japanese
banking sector”. Journal of Intellectual Capital. Vol. 5 No. 3. pp. 92115.
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).
_______, and Kolakovic, M. 2003. “Value creation efficiency in the new
economy”. available online at: www.vaic-on.net. (accessed November
2006).
Purnomosidhi, Bambang. 2006.”Praktik Pengungkapan Modal Intektual Capital:
Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research).”Jurnal
Akuntansi dan Keuangan. Vol 5, No. 1, 31-51.
Putra, Dedy Yuza. 2012.Skripsi.“Pengaruh Intellectual Capital Terhadap Kinerja
Keuangan perusahaan”. Universitas Islam Indonesia Yogyakarta.
Sawarjuono, Tjipthohadi & Agustine priharin Kadir. 2003. “ Intellectual Capital ;
Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research).”
Jurnal Akuntansi & Keuangan. Vol.5, No.1.3-15.
Slegal, J J. 2002. “Stock Prices.”The Concise Encylopedia of Economics. Liberty
Fund Inc. available at: www.econlib.org/End/StockPrices.html.
Stewart, T. A. 1991. “Brainpower: How Intellectual Capital is Becoming
America’s Most Valuable Asset,” Fortune, (June): 44-60.
Sucipto. 2003.”Penilaian Kinerja Keuangan”. Jurnal Akuntansi. Universitas
Sumatra.
_____________. 1994. “Your Company’s Most Valuable Asset: Intellectual
Capital,” Fortune, (October): 68-74.
_____________. 1997. Intellectual Capital: The New Wealth of Organization,
Doubleday/Currency. New York.
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, Ihyaul. 2007.Thesis.”Pengaruh Intellectual Capital Terhadap Kinerja
Keuangan Perusahaan Perbankan Di Indonesia”.
Ulum et al. 2008. Intellectual Capital dan Kinerja Keuangan Perusahaan: Suatu
Analisis dengan Pendekatan Partial Least Squares. SNA XI Pontianak.
_________. 2008. Intellectual Capital Performance Sektor Perbankan di
Indonesia. Jurnal Akuntansi dan Keuangan, Vol. 10, No. 2, November,
halaman 77-84.
_________. 2009. Intellectual Capital: Konsep dan Kajian Empiris. Yogyakarta:
Graha Ilmu.
Wahdikorin, Ayu. 2010. Skripsi.“Pengaruh Modal Intelektual Terhadap Kinerja
Keuangan Perusahaan Perbankan yang Terdaftardi Bursa Efek
Indonesia (BEI) Tahun 2007-2009.” Universitas Diponegoro Semarang.
Warno.”Intellectual Capital :Perspektif Pengakuan, Pengukuran
&
Implementasi”. Jurnal STIE Semarang, Vol 3, No 3, Edisi Oktober 2011.
Zeghal, D. and Maaloul, A. (2010)."Analysing value added as an indicator of
intellectual capital and its consequences on company performance ".
Journal of Intellectual Capital, Vol. 11 No. 1, pp. 39-60.
www.idx.co.id