EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN THE HUMAN CAPITAL THEORY DAN THE INTANGIBLE PERSPECTIVE

Hermawan, Sigit (2014) EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN THE HUMAN CAPITAL THEORY DAN THE INTANGIBLE PERSPECTIVE. Seminar Nasional dan Call For Paper FEB UNS. pp. 1-28.

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Abstract

This study is aimed to analyze the existence of Intellectual Capital (IC) reviewed from the Human Capital Theory and the Intangible Perspective. This is a interpretive accounting research. The data collection was conducted by Focus Group Discussion (FGD), in depth interview, and documentation. The data validity was tested using credibility, transferability, dependability, and confirmability test. The data analysis was conducted during the process of data collection, following some steps including data collection, data reduction, data display, and conclusion. The result of this study show that the existence of the IC reviewed from the theory of human capital related to investing in the training and the development of knowledge, skiil and attitude, including investment based on mapping employees. For IC existence from reviewed of the intangible perspective with regard to the identification of key components of HC, SC, RC, non financial activities, the flow of knowledge, and resources to transform operations, improve performance and competitive advantage. Key Words: Intellectual Capital, Intangible Assets, Human Capital Theory, Management Accounting, Interpretive Accounting Research.

Item Type:	Article
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	04 Jun 2018 06:36
Last Modified:	04 Jun 2018 06:36
URI:	http://eprints.umsida.ac.id/id/eprint/3320

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