This research aims to know the relationship between intellectual capital components (human capital, structural capital, and customer capital) with company’s performance and manufacture industry in Indonesia. This study examines 50 companies that listed in Indonesian Capital Market Directory from 2003 until 2007 the financial report that published every years. The result show that there is significant positive relations amng intellectual capital with company’s performance. But the result not support relationship between intellectual capital with future company’s performance and future company’s performance with rate of growth of intellectual capital (ROGIC).

Published by Universitas Muhammadiyah Yogyakarta
Journal Name Journal of Accounting and Investment
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Location Kab. bantul, Daerah istimewa yogyakarta INDONESIA
Website ai| http://journal.umy.ac.id/index.php/ai|
ISSN ISSN : 26223899, EISSN : 26226413, DOI : 10.18196/jai,
Core Subject Economy,
Meta Subject Economics, Econometrics & Finance,
Meta DescJAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
PenulisErvina, Maya , Abdurahim, Ahim , Suryanto, Rudy
Publisher ArticleUniversitas Muhammadiyah Yogyakarta, Indonesia
Subtitle Article Journal of Accounting and Investment Vol 9, No 2: July-December 2008
Scholar Googlehttp://scholar.google.com/scholar?q=%2Bintitle%3A&…
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