Pengaruh Capital Intellectual Terhadap Business Performance di PT Indonesia Asahan Aluminium (Persero)

Abstract

The objectives of this research is to test empirically the impact of Intellectual Capital on Business Performance of PT Indonesia Asahan Aluminium (Persero) as required to each company under the Ministry of SOEs. Data and information used in this research is taken from the Annual Report period 2009 - 2013 with the involvement of the decision makers (Managerial Staff) in the company. Variables used in this research consisted of three independent variables that construct the companies Intellectual Capital, namely Structural Capital (SC), Human Capital (HC), and Relational Capital (RC), while the dependent variable used is companies Business Performance (BF). Research conducted correlational nature which aims to find a significant relationship and the degree of relationship among variables involving statistical indicators with the help of the Structural Equation Model (SEM) program, IBM-AMOS 21. The results of this research showed that the Structural Capital (SC) has a positive influence on Business Performance (BF), Human Capital had a positive influence on Business Performance (BF), and Relational Capital has also a positive influence on Business Performance (BF).

Tujuan dari penelitian yang dilakukan ini adalah untuk menguji secara empiris pengaruh Capital Intellectual terhadap Business Performance di PT Indonesia Asahan Aluminium (Perseroan) yang dipersyaratkan kepada setiap Perseroan yang berada di bawah Kementerian BUMN. Data dan informasi penelitian ini diambil dari buku Laporan Tahunan periode 2009 - 2013 dengan melibatkan para pengambil keputusan (Managerial Staff) di dalam Perseroan. Variabel penelitian yang digunakan terdiri dari tiga variabel independen pembentuk Capital Intellectual yaitu Human Capital (HC), Structural Capital (SC), dan Relational Capital (RC), sedangkan variabel dependen yang digunakan adalah Business Performance (BF). Penelitian yang dilakukan bersifat korelasional yang bertujuan untuk mengetahui hubungan signifikan dan tingkat hubungan antar variabel dengan melibatkan ukuran-ukuran statistik dengan bantuan program Structural Equation Model (SEM) IBM-AMOS 21. Dari hasil penelitian menunjukkan bahwa Structural Capital (SC) memiliki pengaruh positif terhadap Business Performance (BF), Human Capital memiliki pengaruh positif terhadap Business Performance (BF), serta Relational Capital memiliki pengaruh positif terhadap Business Performance (BF).