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Abstract
This research aimed to analize the impact of Cross functional paradigm, as moderating variabel that has not been examined in prior researchs, to intellectual capital effect on organization financial performance. This study was a quantitative research and used Partial Least Square method to examine the hypothesis. The population of this research is listed company at infrastructure, transportation and utilities sector, in indonesian Stock Exchanges and used purposive sampling method to collect the data. This study found that cross functional paradigms had negative significantly impact to the effect of Value Added from Structural Capital, to organization financial performance.
Abstrak
Studi ini ditujukan untuk menganalisis pengaruh paradigm lintas fungsional, sebagai variabel pemediasi, yang belum pernah diuji pada penelitian sebelumnya, pada pengaruh modal intelektual pada performa finansial suatu entitas. Metode Least Square digunakan untuk menguji hipotesis. Populasi studi ini menggunakan perusahaan yang terdaftar pada sektor infrastruktur, transportasi, dan utilitas, pada Pasar Modal Indonesia dan menggunakan metode purposive sampling untuk pengumpulan data. Studi ini menunjukkan bahwa paradigm lintas fungsional memiliki pengaruh negatif signifikan terhadap hubungan antara Structural Capital Value Added STVA dan kinerja keuangan
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Copyright (c) 2023 Hesti Wahyuni
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
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- Wahyuni, Pengungkapan Paradigma Lintas Fungsional... 137
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- I. Wei Kiong Ting and H. Hooi Lean, "Intellectual capital performance of financial institutions in Malaysia," Journal of Intellectual capital, vol. 10, pp. 588-599, 2009. https://doi.org/10.1108/14691930910996661
- R. G. Ahangar, "The relationship between intellectual capital and financial performance: An empirical investigation in an Iranian company," African journal of business management, vol. 5, pp. 88-95, 2011.https://doi.org/10.5897/AJBM10.712
- M. A. K. Al-Musali and K. N. I. K. Ismail, "Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia," Procedia-Social and Behavioral Sciences, vol. 164, pp. 201-207, 2014. https://doi.org/10.1016/j.sbspro.2014.11.068
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- K. Phusavat, N. Comepa, A. Sitko-Lutek, and K.-B. Ooi,
- Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol. 4, No. 1, September 2019, hlm. 131 – 138
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- W. Bai, Y. Feng, Y. Yue, and L. Feng, "Organizational structure, cross-functional integration and performance of new product development team," Procedia Engineering, vol. 174, pp. 621-629, 2017.
- N. Kamukama, A. Ahiauzu, and J. M. Ntayi, "Intellectual capital and performance: testing interaction effects," Journal of Intellectual Capital, vol. 11, pp. 554-574, 2010. https://doi.org/10.1108/14691931011085687
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- A. Pulic, "MVA and VAIC analysis of randomly selected companies from FTSE 250. Austrian Intellectual Capital Research Center, Graz," ed, 2014.
- S. Strese, M. W. Meuer, T. C. Flatten, and M. Brettel, "Organizational antecedents of cross-functional coopetition: The impact of leadership and organizational structure on cross-functional coopetition," Industrial Marketing Management, vol. 53, pp. 42-55, 2016.https://doi.org/10.1016/j.indmarman.2015.11.006
References
D. Zeghal and A. Maaloul, "Analysing value added as an indicator of intellectual capital and its consequences on company performance," Journal of Intellectual capital, vol. 11, pp. 39-60, 2010. https://doi.org/10.1108/14691931011013325
Wahyuni, Pengungkapan Paradigma Lintas Fungsional... 137
M. Ramezan, "Intellectual capital and organizational organic structure in knowledge society: How are these concepts related?," International Journal of Information Management, vol. 31, pp. 88-95, 2011. https://doi.org/10.1016/j.ijinfomgt.2010.10.004
I. Wei Kiong Ting and H. Hooi Lean, "Intellectual capital performance of financial institutions in Malaysia," Journal of Intellectual capital, vol. 10, pp. 588-599, 2009. https://doi.org/10.1108/14691930910996661
R. G. Ahangar, "The relationship between intellectual capital and financial performance: An empirical investigation in an Iranian company," African journal of business management, vol. 5, pp. 88-95, 2011.https://doi.org/10.5897/AJBM10.712
M. A. K. Al-Musali and K. N. I. K. Ismail, "Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia," Procedia-Social and Behavioral Sciences, vol. 164, pp. 201-207, 2014. https://doi.org/10.1016/j.sbspro.2014.11.068
M. Clarke, D. Seng, and R. H. Whiting, "Intellectual capital and firm performance in Australia," Journal of Intellectual Capital, vol. 12, pp. 505-530, 2011.https://doi.org/10.1108/14691931111181706
M. Joshi, D. Cahill, J. Sidhu, and M. Kansal, "Intellectual capital and financial performance: an evaluation of the Australian financial sector," Journal of intellectual capital, vol. 14, pp. 264-285, 2013. https://doi.org/10.1108/14691931311323887
A. Mondal and S. K. Ghosh, "Intellectual capital and financial performance of Indian banks," Journal of Intellectual Capital, vol. 13, pp. 515-530, 2012.https://doi.org/10.1108/14691931211276115
D. Maditinos, D. Chatzoudes, C. Tsairidis, and G. Theriou, "The impact of intellectual capital on firms' market value and financial performance," Journal of intellectual capital, vol. 12, pp. 132-151, 2011. https://doi.org/10.1108/14691931111097944
N. Ozkan, S. Cakan, and M. Kayacan, "Intellectual capital and financial performance: A study of the Turkish Banking Sector," Borsa Istanbul Review, vol. 17, pp. 190-198, 2017. https://doi.org/10.1016/j.bir.2016.03.001
N. Kamukama, A. Ahiauzu, and J. M. Ntayi, "Competitive advantage: mediator of intellectual capital and performance," Journal of intellectual capital, vol. 12, pp. 152-164, 2011.
https://doi.org/10.1108/14691931111097953
A. Kianto, T. Andreeva, and Y. Pavlov, "The impact of intellectual capital management on company competitiveness and financial performance," Knowledge Management Research & Practice, vol. 11, pp. 112-122, 2013. https://doi.org/10.1057/kmrp.2013.9
A. Pulic, "VAIC™–an accounting tool for IC management," International journal of technology management, vol. 20, pp. 702-714, 2000.
I. Ulum, "Intellectual capital performance sektor perbankan di Indonesia," Jurnal Akuntansi dan Keuangan, vol. 10, pp. 77-84, 2009.https://doi.org/10.9744/jak.10.2.PP.%2077-84
K. Phusavat, N. Comepa, A. Sitko-Lutek, and K.-B. Ooi,
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, Vol. 4, No. 1, September 2019, hlm. 131 – 138
"Interrelationships between intellectual capital and performance: Empirical examination," Industrial Management & Data Systems, vol. 111, pp. 810-829, 2011.https://doi.org/10.1108/02635571111144928
S. Nimtrakoon, "The relationship between intellectual capital, firms’ market value and financial performance: Empirical evidence from the ASEAN," Journal of Intellectual Capital, vol. 16, pp. 587-618, 2015. https://doi.org/10.1108/JIC-09-2014-0104
W. Bai, Y. Feng, Y. Yue, and L. Feng, "Organizational structure, cross-functional integration and performance of new product development team," Procedia Engineering, vol. 174, pp. 621-629, 2017.
N. Kamukama, A. Ahiauzu, and J. M. Ntayi, "Intellectual capital and performance: testing interaction effects," Journal of Intellectual Capital, vol. 11, pp. 554-574, 2010. https://doi.org/10.1108/14691931011085687
C. Liao, S.-H. Chuang, and P.-L. To, "How knowledge management mediates the relationship between environment and organizational structure," Journal of business research, vol. 64, pp. 728-736, 2011. https://doi.org/10.1016/j.jbusres.2010.08.001
A. Pulic, "MVA and VAIC analysis of randomly selected companies from FTSE 250. Austrian Intellectual Capital Research Center, Graz," ed, 2014.
S. Strese, M. W. Meuer, T. C. Flatten, and M. Brettel, "Organizational antecedents of cross-functional coopetition: The impact of leadership and organizational structure on cross-functional coopetition," Industrial Marketing Management, vol. 53, pp. 42-55, 2016.https://doi.org/10.1016/j.indmarman.2015.11.006