Pengaruh Intellectual Capital terhadap Nilai Intrinsik Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Perbankan di Indonesia
DAFTAR PUSTAKA
Abdolmohammadi (2005), “Intellectual Capital Disclosure and Market
Capitalization”, Journal of Intellectual Capital, Vol.6 Iss: 3, pp.379-416
Abidin (2000), Pelaporan MI: “Upaya Mengembangkan Ukuran-ukuran Baru”,
Media Akuntansi, Edisi 7, Thn. VIII, pp. 46-47
Andriessen and Stam (2005), “Intellectual Capital of the European Union”, Paper
for the 7th McMaster World Congress on the Management of Intellectual
Capital and Innovation, January 19-21, 2005, Hamilton, Ontario, Canada
Artinah dan Muslih (2011), ”Pengaruh Intellectual Capital terhadap Capital Gain
(Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia)”, Jurnal Spread-April 2011, Vol.1 No.1
Astuti (2005), “Hubungan Intellectual Capital dan Business Performance”, SNA
VIII Solo, 15 – 16 September 2005
Appuhami, B.A. Ranjith. (2007), “The Impact of Intellectual Capital on Investors
Capital Gains on Share: An Empirical Investigation of Thai Banking,
Finance & Insurance Sector”. International Management Review. Vol.3
No.2.
Basyar, Fahmi (2009), “Pengaruh Modal Intelektual (Intellectual Capital/IC)
terhadap Return on Asset Perusahan Perbankan yang terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2007-2009”
Bram Boekestein, (2006) "The relation between intellectual capital and intangible
assets of pharmaceutical companies", Journal of Intellectual Capital, Vol. 7
Iss: 2, pp.241 - 253
Bontis, N. 1998b “Intellectual capital: an exploratory study that develops
measures and models”. Management Decision. Vol 36
________, 2001. “Assesing knowledge assets: a review of the models used to
measure intellectual capital”. International Journal of Technology
Management. Vol. 3 No. 1
Castro and Verde (2012), “Assessing Knowledge Assets in Technology-Intensive
Firms: Proposing a Model of Intellectual Capital”, Journal of CENTRUM
Cathedra Volume 5, Issue 1, 2012, 43-59
Chen, M-C., Cheng, S-J and Hwang, Y. (2005). ”An Empirical Investigation of
the Relationship Between Intellectual Capital and Firms’ Market Value and
Financial Performance”, Journal of Intellectual Capital Vol.6, No.2, 159176
!
80
Universitas Sumatera Utara
Corrado et. al (2012), “New Sources of Growth : Intangible Assets”, IPTS
Steering Workshop on ‘Industrial Research and Innovation’ 14-15 June
2012
Damodaran Aswath (1994), “Valuation : Security Analysis for Investment and
Corporate Finance” Wiley 1994
Dimitrios G. Mavridis, (2004) "The intellectual capital performance of the
Japanese banking sector", Journal of Intellectual Capital, Vol. 5 Iss: 1,
pp.92 - 115
Edvinsson, L. and M. Malone. (1997), “Intellectual Capital: Realizing Your
Company’s True Value by Finding Its Hidden Brainpower”, HarperCollins,
New York, NY.
Ekawati, Erni (2004), “Manajemen Keuangan”, Materi Pokok Manajemen
Keuangan Modul 1-9, Jakarta, Universitas Terbuka 2004
Firer, S., and S.M. Williams. (2003). “Intellectual capital and traditional measures
of corporate performance”. Journal of Intellectual Capital. Vol. 4
G. Barathi Kamath, (2007) "The intellectual capital performance of the Indian
banking sector", Journal of Intellectual Capital, Vol. 8 Iss: 1, pp.96 – 123
Ghozali, Imam (2009), “Ekonometrika Teori, Konsep dan Aplikasi dengan SPSS
17” Penerbit Universitas Diponegoro, Mei 2009
Hulten and Hao (2008), “The Role of Intangible Capital in the Transformation
and Growth of the Chinese Economy”, NBER Working Paper
No.18405 September 2012, JEL No. O11,O30,O47,O53
Jensen, Michael (1986), “Agency Costs of Free Cash Flow, Corporate Finance,
and Takeovers”, American Economic Review, May 1986, Vol. 76, No. 2, pp.
323-329.
Jones, Charles P. (2008) “Investment Analysis And Management”, An Indonesian
Adaptation. 10th Edition. Salemba Empat
Kamath, G.B. 2007. “The Intellectual Capital Performance of Indian Banking
Sector”. Journal of Intellectual Capital. Vol. 8 No. 1, 96-123
Kristanto, Dwi Agung. (2012) Pengaruh Modal Intelektual terhadap Harga Saham
melalui ROA pada Perbankan yang Go Public di BEI periode 2008-2010.
Malang Program Sarjana Fakultas Ekonomi Universitas Negeri Malang
Niamh Brennan, Brenda Connell, (2000) "Intellectual capital: current issues and
policy implications", Journal of Intellectual Capital, Vol. 1 Iss: 3, pp.206 –
240
!
81
Universitas Sumatera Utara
Martina, Antonius, Dyna (2008), “Analisis Pengaruh Human Capital Terhadap
Kinerja Perusahaan (Studi Empiris Kantor Akuntan Publik di Indonesia)”,
Jurnal Akuntansi dan Keuangan, Vol. 10, No. 1, Mei 2008: 11-21
Mavridis, D.G. 2004. “The Intellectual Capital Performance of the Japanese
Banking Sector”. Journal of Intellectual Capital. Vol. 5 No. 3, 92-115.
Muhammed N.M. N.and Ismail M. K.A (2009), “Intellectual Capital Efficiency
and Firm‟s Performance: Study on Malaysian Financial Sectors”,
International Journal of Economic and Finance, Vol. 1, No. 2, pp. 206 –
212.
Pernyataan Standar Akuntansi Keuangan (PSAK), No.19, “Aktiva Tidak
Berwujud”, Revisi 2000
Petty and Guthrie, (2000) "Intellectual capital literature review: Measurement,
reporting and management", Journal of Intellectual Capital, Vol. 1 Iss: 2,
pp.155 – 176
Pulic (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.
Rachmawati (2012), “Pengaruh Intellectual Capital terhadap Return on Asset
(ROA) perbankan”, Jurnal Nominal / Volume I Nomor I / Tahun 2012
Sawarjuwono (2003), “Intellectual Capital : Perlakuan, Pengukuran dan
Pelaporan(Sebuah Library Research), Jurnal Akuntansi & Keuangan Vol. 5,
No. 1, Mei 2003: 35 - 57
Sekaran, Uma. (2003), “Research Methods For Business”, Wiley.
Shannon P. Pratt, Alina V. Niculita (2007) “Valuing a Business, 5th Edition,The
Analysis and Appraisal of Closely Held Companies”, McGraw-Hill
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: 13-15
Oktober
Statistik Perbankan Indonesia - Vol. 10, No. 3, Februari 2012
Suhendah (2012), “Pengaruh Intellectual Capital Terhadap Profitabilitas,
Produktivitas dan Penilaian Pasar Pada Perusahaan yang Go Public di
Indonesia”
Tan, H.P., D. Plowman, P. Hancock. (2007), “Intellectual capital and financial
returns of companies”. Journal of Intellectual Capital. Vol. 8
!
82
Universitas Sumatera Utara
Uyara, Ali Sani dan Askam Tuasikal (2003), “Moderasi Aliran Kas Bebas
terhadap Hubungan Rasio Pembayaran Dividen dan Pengeluaran Modal
dengan Earnings Response Coefficients”, Jurnal Riset Akuntansi Indonesia.
Vol 6 No. 2.
Ulum, Ihyaul. 2007. Pengaruh Intellectual Capital terhadap Kinerja Keuangan
Perusahaan Perbankan di Indonesia. Program Pascasarjana Universitas
Diponegoro.
Ulum, Ghozali, Chairiri (2009), “Intellectual Capital dan Kinerja Keuangan
Perusahaan: Suatu analisis dengan pendekatan Partial Least Squares”
Van Horne, James C. dan Wachowicz, Jr. (1998). “Fundamental of Financial
Management”. Prentice Hall, Inc. 10th edition.
White, Gerald I., Sondhi, Ashwinpul C., dan Fried, Dov. (1998) “The Analysis
and Use Of Financial Statements”, John Wiley and Sons, Inc. New York
Yudhanti dan Shanti (2011), “Intellectual Capital dan Ukuran Fundamental
Ukuran Perusahaan”, Jurnal Akuntansi dan Keuangan, Vol.13, No.2,
November 2011: 57-66
Yudha dan Nasir (2012), “Analisis Pengaruh Komponen Intellectual Capital
Terhadap Kepercayaan dan Reaksi Investor : Studi Kasus Perusahaan yang
Terdaftar di Bursa Efek Indonesia”, Diponegoro Journal of Accounting,
Volume 1, Nomor 2, Tahun 2012, Halaman 1-15
!
83
Universitas Sumatera Utara
Abdolmohammadi (2005), “Intellectual Capital Disclosure and Market
Capitalization”, Journal of Intellectual Capital, Vol.6 Iss: 3, pp.379-416
Abidin (2000), Pelaporan MI: “Upaya Mengembangkan Ukuran-ukuran Baru”,
Media Akuntansi, Edisi 7, Thn. VIII, pp. 46-47
Andriessen and Stam (2005), “Intellectual Capital of the European Union”, Paper
for the 7th McMaster World Congress on the Management of Intellectual
Capital and Innovation, January 19-21, 2005, Hamilton, Ontario, Canada
Artinah dan Muslih (2011), ”Pengaruh Intellectual Capital terhadap Capital Gain
(Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek
Indonesia)”, Jurnal Spread-April 2011, Vol.1 No.1
Astuti (2005), “Hubungan Intellectual Capital dan Business Performance”, SNA
VIII Solo, 15 – 16 September 2005
Appuhami, B.A. Ranjith. (2007), “The Impact of Intellectual Capital on Investors
Capital Gains on Share: An Empirical Investigation of Thai Banking,
Finance & Insurance Sector”. International Management Review. Vol.3
No.2.
Basyar, Fahmi (2009), “Pengaruh Modal Intelektual (Intellectual Capital/IC)
terhadap Return on Asset Perusahan Perbankan yang terdaftar di Bursa Efek
Indonesia (BEI) Tahun 2007-2009”
Bram Boekestein, (2006) "The relation between intellectual capital and intangible
assets of pharmaceutical companies", Journal of Intellectual Capital, Vol. 7
Iss: 2, pp.241 - 253
Bontis, N. 1998b “Intellectual capital: an exploratory study that develops
measures and models”. Management Decision. Vol 36
________, 2001. “Assesing knowledge assets: a review of the models used to
measure intellectual capital”. International Journal of Technology
Management. Vol. 3 No. 1
Castro and Verde (2012), “Assessing Knowledge Assets in Technology-Intensive
Firms: Proposing a Model of Intellectual Capital”, Journal of CENTRUM
Cathedra Volume 5, Issue 1, 2012, 43-59
Chen, M-C., Cheng, S-J and Hwang, Y. (2005). ”An Empirical Investigation of
the Relationship Between Intellectual Capital and Firms’ Market Value and
Financial Performance”, Journal of Intellectual Capital Vol.6, No.2, 159176
!
80
Universitas Sumatera Utara
Corrado et. al (2012), “New Sources of Growth : Intangible Assets”, IPTS
Steering Workshop on ‘Industrial Research and Innovation’ 14-15 June
2012
Damodaran Aswath (1994), “Valuation : Security Analysis for Investment and
Corporate Finance” Wiley 1994
Dimitrios G. Mavridis, (2004) "The intellectual capital performance of the
Japanese banking sector", Journal of Intellectual Capital, Vol. 5 Iss: 1,
pp.92 - 115
Edvinsson, L. and M. Malone. (1997), “Intellectual Capital: Realizing Your
Company’s True Value by Finding Its Hidden Brainpower”, HarperCollins,
New York, NY.
Ekawati, Erni (2004), “Manajemen Keuangan”, Materi Pokok Manajemen
Keuangan Modul 1-9, Jakarta, Universitas Terbuka 2004
Firer, S., and S.M. Williams. (2003). “Intellectual capital and traditional measures
of corporate performance”. Journal of Intellectual Capital. Vol. 4
G. Barathi Kamath, (2007) "The intellectual capital performance of the Indian
banking sector", Journal of Intellectual Capital, Vol. 8 Iss: 1, pp.96 – 123
Ghozali, Imam (2009), “Ekonometrika Teori, Konsep dan Aplikasi dengan SPSS
17” Penerbit Universitas Diponegoro, Mei 2009
Hulten and Hao (2008), “The Role of Intangible Capital in the Transformation
and Growth of the Chinese Economy”, NBER Working Paper
No.18405 September 2012, JEL No. O11,O30,O47,O53
Jensen, Michael (1986), “Agency Costs of Free Cash Flow, Corporate Finance,
and Takeovers”, American Economic Review, May 1986, Vol. 76, No. 2, pp.
323-329.
Jones, Charles P. (2008) “Investment Analysis And Management”, An Indonesian
Adaptation. 10th Edition. Salemba Empat
Kamath, G.B. 2007. “The Intellectual Capital Performance of Indian Banking
Sector”. Journal of Intellectual Capital. Vol. 8 No. 1, 96-123
Kristanto, Dwi Agung. (2012) Pengaruh Modal Intelektual terhadap Harga Saham
melalui ROA pada Perbankan yang Go Public di BEI periode 2008-2010.
Malang Program Sarjana Fakultas Ekonomi Universitas Negeri Malang
Niamh Brennan, Brenda Connell, (2000) "Intellectual capital: current issues and
policy implications", Journal of Intellectual Capital, Vol. 1 Iss: 3, pp.206 –
240
!
81
Universitas Sumatera Utara
Martina, Antonius, Dyna (2008), “Analisis Pengaruh Human Capital Terhadap
Kinerja Perusahaan (Studi Empiris Kantor Akuntan Publik di Indonesia)”,
Jurnal Akuntansi dan Keuangan, Vol. 10, No. 1, Mei 2008: 11-21
Mavridis, D.G. 2004. “The Intellectual Capital Performance of the Japanese
Banking Sector”. Journal of Intellectual Capital. Vol. 5 No. 3, 92-115.
Muhammed N.M. N.and Ismail M. K.A (2009), “Intellectual Capital Efficiency
and Firm‟s Performance: Study on Malaysian Financial Sectors”,
International Journal of Economic and Finance, Vol. 1, No. 2, pp. 206 –
212.
Pernyataan Standar Akuntansi Keuangan (PSAK), No.19, “Aktiva Tidak
Berwujud”, Revisi 2000
Petty and Guthrie, (2000) "Intellectual capital literature review: Measurement,
reporting and management", Journal of Intellectual Capital, Vol. 1 Iss: 2,
pp.155 – 176
Pulic (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.
Rachmawati (2012), “Pengaruh Intellectual Capital terhadap Return on Asset
(ROA) perbankan”, Jurnal Nominal / Volume I Nomor I / Tahun 2012
Sawarjuwono (2003), “Intellectual Capital : Perlakuan, Pengukuran dan
Pelaporan(Sebuah Library Research), Jurnal Akuntansi & Keuangan Vol. 5,
No. 1, Mei 2003: 35 - 57
Sekaran, Uma. (2003), “Research Methods For Business”, Wiley.
Shannon P. Pratt, Alina V. Niculita (2007) “Valuing a Business, 5th Edition,The
Analysis and Appraisal of Closely Held Companies”, McGraw-Hill
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: 13-15
Oktober
Statistik Perbankan Indonesia - Vol. 10, No. 3, Februari 2012
Suhendah (2012), “Pengaruh Intellectual Capital Terhadap Profitabilitas,
Produktivitas dan Penilaian Pasar Pada Perusahaan yang Go Public di
Indonesia”
Tan, H.P., D. Plowman, P. Hancock. (2007), “Intellectual capital and financial
returns of companies”. Journal of Intellectual Capital. Vol. 8
!
82
Universitas Sumatera Utara
Uyara, Ali Sani dan Askam Tuasikal (2003), “Moderasi Aliran Kas Bebas
terhadap Hubungan Rasio Pembayaran Dividen dan Pengeluaran Modal
dengan Earnings Response Coefficients”, Jurnal Riset Akuntansi Indonesia.
Vol 6 No. 2.
Ulum, Ihyaul. 2007. Pengaruh Intellectual Capital terhadap Kinerja Keuangan
Perusahaan Perbankan di Indonesia. Program Pascasarjana Universitas
Diponegoro.
Ulum, Ghozali, Chairiri (2009), “Intellectual Capital dan Kinerja Keuangan
Perusahaan: Suatu analisis dengan pendekatan Partial Least Squares”
Van Horne, James C. dan Wachowicz, Jr. (1998). “Fundamental of Financial
Management”. Prentice Hall, Inc. 10th edition.
White, Gerald I., Sondhi, Ashwinpul C., dan Fried, Dov. (1998) “The Analysis
and Use Of Financial Statements”, John Wiley and Sons, Inc. New York
Yudhanti dan Shanti (2011), “Intellectual Capital dan Ukuran Fundamental
Ukuran Perusahaan”, Jurnal Akuntansi dan Keuangan, Vol.13, No.2,
November 2011: 57-66
Yudha dan Nasir (2012), “Analisis Pengaruh Komponen Intellectual Capital
Terhadap Kepercayaan dan Reaksi Investor : Studi Kasus Perusahaan yang
Terdaftar di Bursa Efek Indonesia”, Diponegoro Journal of Accounting,
Volume 1, Nomor 2, Tahun 2012, Halaman 1-15
!
83
Universitas Sumatera Utara