Analisis Pengaruh Kepercayaan, Partisipasi, Relevansi Strategis Pada Kinerja Keuangan Industri Berbasis Keluarga Di Jogjakarta
DOI:
https://doi.org/10.26486/jpsb.v2i2.344Keywords:
Trust, Participation, Strategic Relevance, Firm Size, Intellectual Capital, Financial Permormance.Abstract
This research is a causality with title The Influence Of Trust, Participation, Strategic Relevance Towards Financial Performance With Intellectual Capital As A Moderating Variable And Firm Size As A Mediation. The purpose of this study was to determine whether there the effect of trust, participation, strategic relevance towards financial performance, to determine whether firm size able to mediate the relationship between trust, participation, strategic relevance with financial performance and to determine whether intellectual capital able to moderate the relationship between trust, participation, strategic relevance with financial performance.
The research sample consisted of 60 respondents family firm. The methodof data collectionis done using purposive random sampling. The methodof hypothesis testingused is bivariate regression analysis, mediation regression dan regression moderation.
The result of this study showed that there the effect between trust and participation towards financial performance, while strategic relevance can not affect financial performance. Firm size not able to mediate the relationship between trust and strategic relevance with financial performance, while the relationship between participation with financial performance able mediated firm size. The relationship between trust, participation, strategic relevance with financial performance not able strengthened with intellectual capital.References
Anderson, J.C. and Narus, J.A., 1990, “A model of distributor firm and manufacturer working partnershipsâ€, Journal of Marketing, Vol. 54 No. 1, pp. 42-58.
Barth, M., W.Beaver dan W.Landsman, 1998, “Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Healthâ€, Journal of Accounting and Economics: hal. 1-34.Bijlsma, K and P. Koopman, 2003, “Introduction: Trust within Organisationâ€, Personnel Review, 32 (2), 543-556.
Belkaoui, Ahmed Riahi, 2003, “Intellectual Capital and Firm Performance of US Multinational Firms: A Study of The Resource-based and Stakeholder Viewsâ€, Journal of Intellectual Capital, Vol. 4, No. 2, pp. 215-226.
Bijlsma, K and P. Koopman, 2003, “Introduction: Trust within Organisationâ€, Personnel Review, 32 (2), 543-556.
Bontis, N., Dragonetti, N., Jacobsen, K. and Roos, G., 1999, “The knowledge toolbox: a review of the tools available to measure and manage intangible resourcesâ€, European Management Journal, Vol. 17 No. 4, pp. 391-402.
Chen, M.C., S.J. Cheng, Y. Hwang, 2005, “An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance â€, Journal of Intellectual Capital, Vol. 6 N0. 2, pp. 159-176.Ikatan Akuntan Indonesia, 2007, Standar Akuntansi Keuangan, Jakarta: Salemba Empat.
Das, T.K. and Teng, B.S., 1998, “Between trust and control: developing confidence in partner cooperation in alliancesâ€, Academy of Management Review, Vol. 23 No. 3, pp. 491-512.
David, Fred R., 2004, Manajemen Strategis, PT. Indeks kelompok Gramedia, Jakarta.
Ferry and Jones, 1979, “ Determinants of Financial Strukture a New Methodological Approachâ€, Jurnal of Finance, Vol. XXXIC, No. 3 June 1979.
Ganesan, Shankar, 1994, “Determinants of Long-Term Orientation in Buyer-Seller Relationshipâ€, Journal of Marketing, Vol.58, April, pp. 1-19.
Hidayat, 2000, “Peranan Strategis Modal Intelektual dalam Persaingan Bisnis dinEra Jasaâ€, EKUITAS, Vol 5, No. 3, 293-312.
Ikatan Akuntan Indonesia, 2007, Standar Akuntansi Keuangan, Jakarta: Salemba Empat.
Lestari, Linda, 2011. Analisis Pengaruh Kepercayaan, Partisipasi, Relevansi Strategis Terhadap Kinerja Keuangan Dengan Kinerja Tidak Berwujud Sebagai Variabel Mediasi.
Moorman, Rohit Deshpande, dan Gerald Zaltman, 1993, “Factors Affecting Trust in Market Research Relationshipsâ€, Journal of Marketing, Vol. 57, January, pp. 81-101.
Partiwi, Dwi Astuti dan Sabeni, Arifin, 2005, Hubungan Intellectual Capital dan Business Performance dengan Diamond Specification: Sebuah Perspektif Akuntansi, SNA VIII Solo.
Petrash, G., 1996, “Dow’s journey to a knowledge value management cultureâ€, European Management Journal, Vol. 14, No. 4, pp. 365-73.
Pulic, A., 1998, “Measuring the performance of intellectual potential in knowledge economyâ€, www.measuringip.at/Opapers/Pulic/Vaictxt.vaictxt.html (diakses tanggal 28 oktober 2013).
Stewart, T.A., 1997, Intellectual Capital. The New Wealth of Organization, Doubleday, New York, NY.
Sugiyono, 2008, Metode Penelitian Bisnis, Salemba Empat, Jakarta.
Tan, H. P., Plowman, D. and Hancock, P., 2007, “Intellectual capital and financial returns of companiesâ€, Journal of Intellectual Capital, Vol. 8, No. 1, pp. 76-94.
Ulum, I., 2007, “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia†Master Thesis, University of Diponegoro.
Wright, Peter, Mark Kroll, Ananda Mukhreji, Michael L. Pettus, 2009, “Do the Conti-ngencies of External Monitoring, OwnershipIncentives, or Free Cash Flow Explain Opposing Firm Performance Expectations?â€, Journal Management Governance, 13, pp. 215-243.
Yuniasih, 2010, Eksplorasi Kinerja Pasar Perusahaan: Kajian Berdasarkan Modal Intelektual (Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di Bursa Efek Indonesia).
Downloads
Published
Issue
Section
License
Authors who publish with (JPSB) Jurnal Perilaku dan Strategi Bisnis agree to the following terms:
Authors retain copyright and grant the JPSB right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in JPSB. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in JPSB.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).