Analisis Pengaruh Human Capital Terhadap Kinerja Perusahaan (Studi Empiris pada Kantor Akuntan Publik di Indonesia)
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https://doi.org/10.9744/jak.10.1.PP.%2011-21Keywords:
Human capital, individual capability, the organizational climate.Abstract
Human capital is of the intellectual capital components owned by a company. This study evaluates if individual capability and organizational climate affect business performance partially and simultaneously. We use public accounting firms as our subjects.. Our study shows that individual capability and organizational climate respectively influence performance in public accounting firms. Additionally, these two factors simultaneously affect performance. Overall individual capability shows stronger relationship to performance compared to organizational climate. Abstract in Bahasa Indonesia: Human capital sebagai salah satu komponen utama dari intellectual capital (intangible asset) yang dimiliki oleh perusahaan. Penelitian ini menggunakan obyek kantor akuntan publik Penelitian ini berusaha menguji apakah individual capability dan the organizational climate yang merupakan komponen dari human capital memiliki pengaruh yang signifikan terhadap kinerja perusahaan kantor akuntan publik baik secara individual (parsial) maupun secara simultan. Hasil penelitian menunjukkan bahwa pertama, individual capability berpengaruh signifikan terhadap kinerja kantor akuntan publik. Kedua, the organizational climate berpengaruh signifikan terhadap kinerja kantor akuntan publik. Ketiga, individual capability dan the organizational climate berpengaruh signifikan secara bersama-sama terhadap kinerja kantor akuntan publik. Pengujian juga membuktikan bahwa individual capability adalah variabel yang mempunyai pengaruh paling besar terhadap kinerja kantor akuntan publik. Kata kunci: Human capital, individual capability, the organizational climate.Downloads
Published
2009-03-11
How to Cite
Ongkorahardjo, M. D. P. A., Susanto, A., & Rachmawati, D. (2009). Analisis Pengaruh Human Capital Terhadap Kinerja Perusahaan (Studi Empiris pada Kantor Akuntan Publik di Indonesia). Jurnal Akuntansi Dan Keuangan, 10(1), PP. 11-21. https://doi.org/10.9744/jak.10.1.PP. 11-21
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