Pengaruh Investasi Teknologi Informasi Dan Sumber Daya Manusia Terhadap Return on Investment (ROI) Melalui Intellectual Capital Pada Perusahaan Perbankan Di Indonesia (BEI)
DAFTAR PUSTAKA
Abdolmohammadi, M.J. 2005. IC disclosure and market capitalization. Journal of
IC. Vol. 6 No. 3. pp. 397-416.
Alavi, M., dan Leidner, D. 2001. Knowledge management and knowledge
management systems: Conceptual foundations and research issues. MIS
Quarterly, 25(1), 107-136.
Arvidsson, S. 2011. Disclosure of non-financial information in the annual report,
A management-team perspective. Journal of IC. Vol. 12. No. 2, pp. 227300.
Aset Perbankan Syariah Rp. 227 Triliun, http://berita.plasa.msn.com/2013/aset
perbankan syariah rp. 227 triliun
Atmaja, Lucas Setia. 2008. Teori dan Praktik Manajemen Keuangan. Penerbit
Andi. Yogyakarta.
Bank
Ekonomi Belanjakan Rp 276 Miliar Untuk TI, http://www.
infovesta.com/Bank Ekonomi Belanjakan Rp 276 Miliar Untuk TI,
isd/infovesta/umum/readnews.jsp?id = 11417, 07 Juni 2012.
Bank Kesawan Siapkan Rp 80 Miliar untuk Investasi Jaringan dan IT,
http://www. infobanknews.com/2012/01/bank kesawan siapkan rp 80 miliar
untuk investasi jaringan dan it, 28 Jan 2012, 19:32 WIB
Bank Muamalat investasi teknologi US$ 8 juta, http://www. bisnis.com/
articles/Bank Muamalat investasi teknologi US$ 8 juta#, Kamis, 28 Juli
2011, 06:29 WIB
Bank
RI
Masih
Kekurangan
SDM
Berkualitas
http://bisnis.liputan6.com/2013/bank ri masih kekurangan SDM berkualitas.
Barney, J. B. 1986. Strategic factor markets: Expectations, luck and business
strategy. Management Science, 32(10), 1231-1241.
Barney, J. B. 1991. Firm resources and sustained competitive advantage. Journal
of Management, 17(1), 99-120.
Barney, J. B., and Arikan, A. M. 2001. The Resource-Based View: Origins and
Implications. Blackwell, Malden.
Bassey, Bassey Eyo; Tapang, Arzizeh Tiesieh. 2012. Capitalized Human
Resources Cost and Its Influence on Corporate Productivity: A Study of
Selected Companies in Nigeria. International Journal of Financial Research
Vol. 3, No. 2; April.
Universitas Sumatera Utara
BCA
Naikkan
Investasi
di
TI
hingga
60%,
http://www.
indonesiafinancetoday.com/read/3716/BCA Naikkan Investasi di TI hingga
60%, 23 Feb 2011
Becker, G. S. 1964. Human Capital: A Theoretical and Empirical Analysis with
Special Reference to Education (3rd Edition). The University of Chicago
Press.
Bontis, Nick. 1999. Managing organizational knowledge by diagnosing IC:
framing and advancing the state of the field, International Journal of
Technology Management. Vol. 18 No. 5-8, pp. 433-62.
Bontis, Nick and Fitz-enz. 2002. IC ROI: a causal map of human capital
antecedents and consequents. Emerald Journal of IC. Vol. 3, No. 3, pp.223247.
Boone, L.E. dan D.L. Kurtz. 2002. Pengantar Bisnis, Edisi 1, Terjemahan Fadrinsyah
Anwar, Emil Salim, Kusnedi, Erlangga, Jilid 1, Jakarta.
BSM investasi TI Rp 60 miliar, http://www.bisnis-jatim.com/ index.php/2011
/04/07/bsm-investasi-ti-rp60-miliar, diunggah oleh Choirul Anam - 7 April
2011, 7:32 am
Cabrita, Maria do Rosário. Landeiro de Vaz, Jorge. Bontis, Nick. 2007. Modelling
the creation of value from IC: a Portuguese banking perspective. Int. J.
Knowledge and Learning. Vol. 3, Nos. 2/3.
Chatterjee, D. Pacini, C. Sambamurthy, V. 2002. The shareholder-wealth and
trading-volume effects of informationtechnology infrastructure investments.
J Manage Inf Syst;19(2):7–43.
Chen, M.C. S.J. Cheng, Y. Hwang. 2005. An empirical investigation of the
relationship between IC and firms‟ market value and financial performance.
Journal of IC. Vol. 6 N0. 2. pp. 159-176.
Chin, W.W. 1998. The partial least squares approach to structural equation
modelling, in G.A. Marcoulides (Ed). Modern Methods for Business
Research, Mahwah, NJ: Lawrence Erlbaum Associates.
Dandago, Kabiru I.; Farouk.; Usman, Biliku Kabir. 2012. Impact of Investment in
Information Technology on the Return on Assets of Selected Banks in
Nigeria. International Journal of Arts dan Commerce. Vol. 1 No. 5.
Departemen Penelitian dan Pengaturan Perbankan Bank Indonesia. 2013. Peluang
sektor perbankan dalam menghadapi globalisasi dan menciptakan lapangan
kerja berkualitas. Bahan paparan BI. pdf.
Universitas Sumatera Utara
Doms, Mark, Dunne, Timothy and Troske, Kenneth R. 1997. Workers, Wages and
Technology. The Quarterly Journal of Economics. February, pages 253290.
Dong, John Qi, He, Jinyu, Karhade, Prasanna. 2013. The Penrose Effect In
Resource Investment For Innovation: Evidence From Information
Technology And Human Capital. ECIS 2013 Completed Research. Paper
80. http://aisel.aisnet.org/ecis2013_cr/80
Edvinsson, L. and Malone, M. 1997. IC: Realizing Your Company’s True Value
by Finding its Hidden Brain Power, Harper Collins Publisher Inc., New
York, NY.
Fornell, C.,& Cha, J. 1994. Partial least squares. In R. P. Bagozzi (Ed.), Advanced
methods of marketing research (pp. 52–78). Cambridge, England:
Blackwell.
Freeman, R. E. 2008. Managing for Stakeholders, in T. Donaldson and P.
Werhane (eds.), Ethical Issues in Business: A Philosophical Approach, 8th
ed., Englewood Cliffs, NJ: Prentice Hall, pp. 39
Fuller, David N. 2001.COPYRIGHT 2001 VALUE Incorporated 1 Value
Creation: Theory and Practice By David N. Fuller, CFA
Introduction The essence of investing is putting funds at
http://www.valueinc.com/Press/files/ValueCreation-TheoryandPractice.pdf
Ghozali, Imam. 2011. Structural Equation Modeling Metode Alternatif dengan
Partial Least Square (PLS). Edisi 3. Penerbit Badan Penerbit Universitas
Diponegoro. Semarang.
Grant, R. M. 1991. The resource-Based Theory of Competitive Advantage:
Implications for Strategy Formulation. California Management Review, 33
(3), 114-135.
Grant, R. M. 1996. Toward a knowledge-based theory of the firm. Strategic
Management Journal. 17(7), 109-122.
Hagsten, Eva. 2009. Paper presented at the international statistical conference
Statistics: Investment in the future 2 held in Prague on 14–15 September
2009, jointly organized by the Czech Statistical Office, Czech National
Bank and Prague University of Economics.
http://www.czso.cz/conference2009/proceedings/data/stat_society/hagsten_
paper.pdf
Harrison, J. S., Bosse, D. A. and Phillips, R. A. 2010. Managing for stakeholders,
stakeholder utility functions, and competitive advantage. Strategic
Management Journal, 31, pp. 58-74.
Universitas Sumatera Utara
Huang, C.J. and Liu, C.J. 2005. “Exploration for the relationship between
innovation, IT and performance,” Journal of IC, vol. 6, no. 2, pp. 237-252.
Holden, Ken; El-Bannany, Magdi. 2004. Investment in Information Technology
System and other determinants of Bank Profitability in the UK. Taylor and
Journals, Applied Financial Economics. Vol. 14. May 2004.
http://ideas.repec.org.
Horne, James C.V; Wachowicz, John M. JR. 2005. Fundamentals of Financial
Management, Prinsip-prinsip Manajemen Keuangan Buku 1 Edisi 12. Dewi
Fitriasari; Deny Arnos Kwary. penerjemah. Terjemahan dari Fundamental
of Financial Management, 12th Edition. Pearson Education, Inc. 2001.
Penerbit Salemba Empat. Jakarta.
http://runoutpe.blogspot.com/2012/08/peran-teknologi-informasi-dan 8.html
http://www.smartpls.de
Hysom, R. 2001. Adding value to enterprise modelling. Production Planning &
Control, 2 (2), 119-127.
Indrajit, Richardus Eko. 2000. Pengantar Konsep Dasar : Manajemen Sistem
Informasi dan TI. PT. Elex Media Komputindo. Jakarta.
Itami, H. 1987. Mobilizing Invisible Assets. Harvard University Press,
Cambridge.
Ittner, C. and Larcker, D. 1998. Are non-financial measures leading indicators of
financial performance? An analysis of customer satisfaction. Journal of
Accounting Research. Vol. 36. Supplement. pp.1–35.
Kamal, Malina Hanum Mohd; Mat, Rosfatihah Che; Rahim, Najihah Abdul;
Husin, Norhusniyati; Ismail, Irwan. 2012. IC And Firm Performance Of
Commercial Banks In Malaysia. Asian Economic and Financial Review
2(4):577-590
Kransdorff, A. 1996. Succession planning in a fast-changing world. Management
Decision, Vol. 34 No. 2, pp. 30-4.
Latan, Hengky; Ghozali, Imam. 2012. Partial Least Squares, Konsep, Teknik dan
Aplikasi SmartPLS 2.0 M3 Untuk Penelitian Empiris. Penerbit Badan
Penerbit Universitas Diponegoro. Semarang.
Lin, Bou-Wen. 2007. Information technology capability and valuecreation:
Evidence from the US banking industry. Technology in Society. 29, 93–106.
www.elsevier.com/locate/techsoc
Lubis, Ade Fatma. 2012. Metode Penelitian Akuntansi dan Format Penulisan
Tesis. USU Press. Medan.
Universitas Sumatera Utara
Marr, B. and Roos, G. 2005. A strategy perspective on IC, in B. Marr (Ed).
Perspectives on IC – Multidisciplinary Insights into Management,
Measurement and Reporting, Oxford: Butterworth-Heinemann, pp.28–41.
Martinez, I. and Garcia-Meca, E. 2005. Assessing the quality of disclosure on
intangibles in the Spanish capital market. European Business Review, Vol.
17 No. 4, pp. 305-13.
Mavridis, D. 2005. IC performance drivers in the Greek banking sector.
Management Research News, Vol. 28 No. 5, pp. 43-62.
Meek, G.K. & Gray, S.J. 1988. The Value Added Statement: An Innovation for
the US Companies. Accounting Horizons, 12(2): 73-81.
Mhedhbi, Imen. 2013. Identifying The Relationship Between IC And Value
Creation Of The Company Using Structural Equations
Analysis - The
Case Of Tunisia. Journal of Business Studies Quarterly. Volume 5,
Number 2.
Munawir, S. 2004. Analisa Laporan Keuangan. Penerbit Liberty. Yogyakarta.
Mustafa EQ, Zainal; Wijaya, Tony. 2012. Panduan Teknik Statistik SEM & PLS
dengan SPSS AMOS. Cahaya Atma Pustaka. Yogyakarta.
Nunnally, J. 1978. Psychometric Theory, 2nd edition, New York: McGraw-Hill.
Ordonez de Pablos, P. (2005) „IC statements: what pioneering firms from
Asia and Europe are doing now‟, International Journal of Knowledge and
Learning, Vol. 1, No. 3, pp.249–268.
Organisation for Economic Co-Operation and Development (OECD). 1996. The
Knowledge-Based Economy. Paris.
Porter, Michael E. 1985. Competitive Advantage: Creating and Sustaining
Superior Performance, New York, The Free Press.
Porter, M. and Millar, V. 1985. How Information gives you Competitive
Advantage. Harvard Business Review, July/August: 149-160.
Post, J., Preston, L. and Sachs, S. 2002. Redefining the Corporation: Stakeholder
Management and Organizational Wealth, Stanford, CA: Stanford University
Press.
Prahalad, C.K. and Hamel, G. 1990. The core competence of the corporation.
Harvard Business Review. May–June, pp.79–91.
Universitas Sumatera Utara
Pulic, Ante. 1998. Measuring the Performance of Intellectual Potential in
Knowledge Economy. Paper presented in 1998 at the 2nd McMaster World
Congress on Measuring and Managing IC by the Austrian Team for
Intellectual Potential.
Remenyi; Dan; Money, Arthur; and Twite, Alan. 1995. Effective Measurement
and Management of IT Costs and Benefits. Linacre House. Jordan Hill.
Oxford: Butterworth-Heinemann Ltd.
Riahi-Belkaoui, A. 2003. IC and firm performance of US multinational firms”.
Journal of IC. Vol. 4 No. 2, pp. 215-26.
Samad, S. 2013. Assessing the Contribution of Human Capital on Business
Performance. International Journal of Trade, Economics and Finance, Vol.
4, No. 6, pp. 393-397, December 2013.
Sarwono, Jonathan, 2012. Path Analysis dengan SPSS, Teori, Aplikasi, Prosedur
Analisi untuk Riset Skripsi, Tesis dan Disertasi. PT. Elex Media
Komputindo. Jakarta.
Shakina, Elena and Barajas, Angel. 2013. The Contribution of IC to Value
Creation. Social Science Research Network (SSRN). December 30, 2013.
Vol.7, No.4, pp.41-56.
Snyder, W. M., and Cummings, T. G. 1998, „Organization learning disorders:
Conceptual model and intervention hypotheses‟, Human Relations, vol. 51
no. 7, pp. 873-895.
TI
Perbankan BRI Investasi US$ 50 Juta Ke TI, http://keuangan.
kontan.co.id/xml/bri-investasi-us-50-juta-ke-ti - 1, diunggah oleh Andri
Indradie - Senin, 02 Agustus 2010, 08:16 WIB.
Tenenhausa, Michel; Vinzia, Vincenzo Esposito; Chatelinc, Yves-Marie; Laurob,
Carlo. 1985. PLS path modeling. Computational Statistics & Data Analysis
48. 159 – 205.
Tingkatkan Cash Management, BNI Investasi TI Rp1 Triliun, http://berita.plasa.
msn.com/bisnis/beritasatu/tingkatkan- cash -management-bni-investasi-tirp1-triliun-1, Updated: Wed, 08 Aug 2012 02:08:00 GMT, By
BeritaSatu.com Feed kanal keuangan.
Ulum, Ihyaul. 2009. IC Konsep dan Kajian Empiris. Graha Ilmu. Yogyakarta.
Ulum, Ihyaul; Ghozali, Imam; Chariri, Anis. 2008. IC dan Kinerja Keuangan
Perusahaan; Suatu Analisis dengan Pendekatan Partial Least Squares.
Simposium Nasional Akuntansi XI. Pontianak.
Universitas Sumatera Utara
Wade, M., & Hulland, J. 2004. The Resource-Based View and information
Systems Research: Review, Extension, and Suggestions for Future
Research. MIS Quarterly, 28 (1), 107-142.
Wang, Greg G; Dou, Zhengxia; Li, Ning. 2012. A System Approach to Measuring
ROI for HRD Interventions. Human Resources Development Quarterly, Vol.
13, No. 2, Summer 2002, Copyraight @ 2002 Wiley Periodical, Inc.
Wiyono, Gendro. 2011. 3 in One Merancang Penelitian Bisnis dengan Alat
Analisis SPSS 17.0 & SmartPLS 2.0. Unit Penerbit dan Percetakan STIM
YKPN. Yogyakarta.
Wildt, A.R., Lambert, Z.V. and Durand, R.M. 1982. Applying the jackknife
statistics in testing and interpreting canonical weights, loadings and crossloadings. Journal of Marketing Research, Vol. 19, pp.99–107.
Wold, H. 1982. Systems under indirect observation using PLS, in C. Fornell (Ed).
A Second Generation of Multivariate Analysis, NY: Praeger, pp.325–347.
www.idx.co
Universitas Sumatera Utara
Abdolmohammadi, M.J. 2005. IC disclosure and market capitalization. Journal of
IC. Vol. 6 No. 3. pp. 397-416.
Alavi, M., dan Leidner, D. 2001. Knowledge management and knowledge
management systems: Conceptual foundations and research issues. MIS
Quarterly, 25(1), 107-136.
Arvidsson, S. 2011. Disclosure of non-financial information in the annual report,
A management-team perspective. Journal of IC. Vol. 12. No. 2, pp. 227300.
Aset Perbankan Syariah Rp. 227 Triliun, http://berita.plasa.msn.com/2013/aset
perbankan syariah rp. 227 triliun
Atmaja, Lucas Setia. 2008. Teori dan Praktik Manajemen Keuangan. Penerbit
Andi. Yogyakarta.
Bank
Ekonomi Belanjakan Rp 276 Miliar Untuk TI, http://www.
infovesta.com/Bank Ekonomi Belanjakan Rp 276 Miliar Untuk TI,
isd/infovesta/umum/readnews.jsp?id = 11417, 07 Juni 2012.
Bank Kesawan Siapkan Rp 80 Miliar untuk Investasi Jaringan dan IT,
http://www. infobanknews.com/2012/01/bank kesawan siapkan rp 80 miliar
untuk investasi jaringan dan it, 28 Jan 2012, 19:32 WIB
Bank Muamalat investasi teknologi US$ 8 juta, http://www. bisnis.com/
articles/Bank Muamalat investasi teknologi US$ 8 juta#, Kamis, 28 Juli
2011, 06:29 WIB
Bank
RI
Masih
Kekurangan
SDM
Berkualitas
http://bisnis.liputan6.com/2013/bank ri masih kekurangan SDM berkualitas.
Barney, J. B. 1986. Strategic factor markets: Expectations, luck and business
strategy. Management Science, 32(10), 1231-1241.
Barney, J. B. 1991. Firm resources and sustained competitive advantage. Journal
of Management, 17(1), 99-120.
Barney, J. B., and Arikan, A. M. 2001. The Resource-Based View: Origins and
Implications. Blackwell, Malden.
Bassey, Bassey Eyo; Tapang, Arzizeh Tiesieh. 2012. Capitalized Human
Resources Cost and Its Influence on Corporate Productivity: A Study of
Selected Companies in Nigeria. International Journal of Financial Research
Vol. 3, No. 2; April.
Universitas Sumatera Utara
BCA
Naikkan
Investasi
di
TI
hingga
60%,
http://www.
indonesiafinancetoday.com/read/3716/BCA Naikkan Investasi di TI hingga
60%, 23 Feb 2011
Becker, G. S. 1964. Human Capital: A Theoretical and Empirical Analysis with
Special Reference to Education (3rd Edition). The University of Chicago
Press.
Bontis, Nick. 1999. Managing organizational knowledge by diagnosing IC:
framing and advancing the state of the field, International Journal of
Technology Management. Vol. 18 No. 5-8, pp. 433-62.
Bontis, Nick and Fitz-enz. 2002. IC ROI: a causal map of human capital
antecedents and consequents. Emerald Journal of IC. Vol. 3, No. 3, pp.223247.
Boone, L.E. dan D.L. Kurtz. 2002. Pengantar Bisnis, Edisi 1, Terjemahan Fadrinsyah
Anwar, Emil Salim, Kusnedi, Erlangga, Jilid 1, Jakarta.
BSM investasi TI Rp 60 miliar, http://www.bisnis-jatim.com/ index.php/2011
/04/07/bsm-investasi-ti-rp60-miliar, diunggah oleh Choirul Anam - 7 April
2011, 7:32 am
Cabrita, Maria do Rosário. Landeiro de Vaz, Jorge. Bontis, Nick. 2007. Modelling
the creation of value from IC: a Portuguese banking perspective. Int. J.
Knowledge and Learning. Vol. 3, Nos. 2/3.
Chatterjee, D. Pacini, C. Sambamurthy, V. 2002. The shareholder-wealth and
trading-volume effects of informationtechnology infrastructure investments.
J Manage Inf Syst;19(2):7–43.
Chen, M.C. S.J. Cheng, Y. Hwang. 2005. An empirical investigation of the
relationship between IC and firms‟ market value and financial performance.
Journal of IC. Vol. 6 N0. 2. pp. 159-176.
Chin, W.W. 1998. The partial least squares approach to structural equation
modelling, in G.A. Marcoulides (Ed). Modern Methods for Business
Research, Mahwah, NJ: Lawrence Erlbaum Associates.
Dandago, Kabiru I.; Farouk.; Usman, Biliku Kabir. 2012. Impact of Investment in
Information Technology on the Return on Assets of Selected Banks in
Nigeria. International Journal of Arts dan Commerce. Vol. 1 No. 5.
Departemen Penelitian dan Pengaturan Perbankan Bank Indonesia. 2013. Peluang
sektor perbankan dalam menghadapi globalisasi dan menciptakan lapangan
kerja berkualitas. Bahan paparan BI. pdf.
Universitas Sumatera Utara
Doms, Mark, Dunne, Timothy and Troske, Kenneth R. 1997. Workers, Wages and
Technology. The Quarterly Journal of Economics. February, pages 253290.
Dong, John Qi, He, Jinyu, Karhade, Prasanna. 2013. The Penrose Effect In
Resource Investment For Innovation: Evidence From Information
Technology And Human Capital. ECIS 2013 Completed Research. Paper
80. http://aisel.aisnet.org/ecis2013_cr/80
Edvinsson, L. and Malone, M. 1997. IC: Realizing Your Company’s True Value
by Finding its Hidden Brain Power, Harper Collins Publisher Inc., New
York, NY.
Fornell, C.,& Cha, J. 1994. Partial least squares. In R. P. Bagozzi (Ed.), Advanced
methods of marketing research (pp. 52–78). Cambridge, England:
Blackwell.
Freeman, R. E. 2008. Managing for Stakeholders, in T. Donaldson and P.
Werhane (eds.), Ethical Issues in Business: A Philosophical Approach, 8th
ed., Englewood Cliffs, NJ: Prentice Hall, pp. 39
Fuller, David N. 2001.COPYRIGHT 2001 VALUE Incorporated 1 Value
Creation: Theory and Practice By David N. Fuller, CFA
Introduction The essence of investing is putting funds at
http://www.valueinc.com/Press/files/ValueCreation-TheoryandPractice.pdf
Ghozali, Imam. 2011. Structural Equation Modeling Metode Alternatif dengan
Partial Least Square (PLS). Edisi 3. Penerbit Badan Penerbit Universitas
Diponegoro. Semarang.
Grant, R. M. 1991. The resource-Based Theory of Competitive Advantage:
Implications for Strategy Formulation. California Management Review, 33
(3), 114-135.
Grant, R. M. 1996. Toward a knowledge-based theory of the firm. Strategic
Management Journal. 17(7), 109-122.
Hagsten, Eva. 2009. Paper presented at the international statistical conference
Statistics: Investment in the future 2 held in Prague on 14–15 September
2009, jointly organized by the Czech Statistical Office, Czech National
Bank and Prague University of Economics.
http://www.czso.cz/conference2009/proceedings/data/stat_society/hagsten_
paper.pdf
Harrison, J. S., Bosse, D. A. and Phillips, R. A. 2010. Managing for stakeholders,
stakeholder utility functions, and competitive advantage. Strategic
Management Journal, 31, pp. 58-74.
Universitas Sumatera Utara
Huang, C.J. and Liu, C.J. 2005. “Exploration for the relationship between
innovation, IT and performance,” Journal of IC, vol. 6, no. 2, pp. 237-252.
Holden, Ken; El-Bannany, Magdi. 2004. Investment in Information Technology
System and other determinants of Bank Profitability in the UK. Taylor and
Journals, Applied Financial Economics. Vol. 14. May 2004.
http://ideas.repec.org.
Horne, James C.V; Wachowicz, John M. JR. 2005. Fundamentals of Financial
Management, Prinsip-prinsip Manajemen Keuangan Buku 1 Edisi 12. Dewi
Fitriasari; Deny Arnos Kwary. penerjemah. Terjemahan dari Fundamental
of Financial Management, 12th Edition. Pearson Education, Inc. 2001.
Penerbit Salemba Empat. Jakarta.
http://runoutpe.blogspot.com/2012/08/peran-teknologi-informasi-dan 8.html
http://www.smartpls.de
Hysom, R. 2001. Adding value to enterprise modelling. Production Planning &
Control, 2 (2), 119-127.
Indrajit, Richardus Eko. 2000. Pengantar Konsep Dasar : Manajemen Sistem
Informasi dan TI. PT. Elex Media Komputindo. Jakarta.
Itami, H. 1987. Mobilizing Invisible Assets. Harvard University Press,
Cambridge.
Ittner, C. and Larcker, D. 1998. Are non-financial measures leading indicators of
financial performance? An analysis of customer satisfaction. Journal of
Accounting Research. Vol. 36. Supplement. pp.1–35.
Kamal, Malina Hanum Mohd; Mat, Rosfatihah Che; Rahim, Najihah Abdul;
Husin, Norhusniyati; Ismail, Irwan. 2012. IC And Firm Performance Of
Commercial Banks In Malaysia. Asian Economic and Financial Review
2(4):577-590
Kransdorff, A. 1996. Succession planning in a fast-changing world. Management
Decision, Vol. 34 No. 2, pp. 30-4.
Latan, Hengky; Ghozali, Imam. 2012. Partial Least Squares, Konsep, Teknik dan
Aplikasi SmartPLS 2.0 M3 Untuk Penelitian Empiris. Penerbit Badan
Penerbit Universitas Diponegoro. Semarang.
Lin, Bou-Wen. 2007. Information technology capability and valuecreation:
Evidence from the US banking industry. Technology in Society. 29, 93–106.
www.elsevier.com/locate/techsoc
Lubis, Ade Fatma. 2012. Metode Penelitian Akuntansi dan Format Penulisan
Tesis. USU Press. Medan.
Universitas Sumatera Utara
Marr, B. and Roos, G. 2005. A strategy perspective on IC, in B. Marr (Ed).
Perspectives on IC – Multidisciplinary Insights into Management,
Measurement and Reporting, Oxford: Butterworth-Heinemann, pp.28–41.
Martinez, I. and Garcia-Meca, E. 2005. Assessing the quality of disclosure on
intangibles in the Spanish capital market. European Business Review, Vol.
17 No. 4, pp. 305-13.
Mavridis, D. 2005. IC performance drivers in the Greek banking sector.
Management Research News, Vol. 28 No. 5, pp. 43-62.
Meek, G.K. & Gray, S.J. 1988. The Value Added Statement: An Innovation for
the US Companies. Accounting Horizons, 12(2): 73-81.
Mhedhbi, Imen. 2013. Identifying The Relationship Between IC And Value
Creation Of The Company Using Structural Equations
Analysis - The
Case Of Tunisia. Journal of Business Studies Quarterly. Volume 5,
Number 2.
Munawir, S. 2004. Analisa Laporan Keuangan. Penerbit Liberty. Yogyakarta.
Mustafa EQ, Zainal; Wijaya, Tony. 2012. Panduan Teknik Statistik SEM & PLS
dengan SPSS AMOS. Cahaya Atma Pustaka. Yogyakarta.
Nunnally, J. 1978. Psychometric Theory, 2nd edition, New York: McGraw-Hill.
Ordonez de Pablos, P. (2005) „IC statements: what pioneering firms from
Asia and Europe are doing now‟, International Journal of Knowledge and
Learning, Vol. 1, No. 3, pp.249–268.
Organisation for Economic Co-Operation and Development (OECD). 1996. The
Knowledge-Based Economy. Paris.
Porter, Michael E. 1985. Competitive Advantage: Creating and Sustaining
Superior Performance, New York, The Free Press.
Porter, M. and Millar, V. 1985. How Information gives you Competitive
Advantage. Harvard Business Review, July/August: 149-160.
Post, J., Preston, L. and Sachs, S. 2002. Redefining the Corporation: Stakeholder
Management and Organizational Wealth, Stanford, CA: Stanford University
Press.
Prahalad, C.K. and Hamel, G. 1990. The core competence of the corporation.
Harvard Business Review. May–June, pp.79–91.
Universitas Sumatera Utara
Pulic, Ante. 1998. Measuring the Performance of Intellectual Potential in
Knowledge Economy. Paper presented in 1998 at the 2nd McMaster World
Congress on Measuring and Managing IC by the Austrian Team for
Intellectual Potential.
Remenyi; Dan; Money, Arthur; and Twite, Alan. 1995. Effective Measurement
and Management of IT Costs and Benefits. Linacre House. Jordan Hill.
Oxford: Butterworth-Heinemann Ltd.
Riahi-Belkaoui, A. 2003. IC and firm performance of US multinational firms”.
Journal of IC. Vol. 4 No. 2, pp. 215-26.
Samad, S. 2013. Assessing the Contribution of Human Capital on Business
Performance. International Journal of Trade, Economics and Finance, Vol.
4, No. 6, pp. 393-397, December 2013.
Sarwono, Jonathan, 2012. Path Analysis dengan SPSS, Teori, Aplikasi, Prosedur
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