DAFTAR PUSTAKA. Amit, R. and Shoemaker, P. (1993), Strategic assets and organizational rent. Strategic Management Journal, Vol. 14, pp

DAFTAR PUSTAKA

Abdolmohammadi, M.J. 2005. Intellectual capital disclosure and market capitalization. Journal of Intellectual Capital. Vol. 6 No. 3. Pp. 397-416.

Abidin, (2000). Pelaporan Modal Intelektual: Upaya Mengembangkan Ukuran-Ukuran Baru, Media Akuntansi No. 7 / Th VII / Maret, hal. 46-47.

Amit, R. and Shoemaker, P. (1993), “Strategic assets and organizational rent”.

Strategic Management Journal, Vol. 14, pp. 33-46.

Arikunto, Suharsimi. 2006. Prosedur Penelitian Suatu Pendekatan Praktik. Rineka Cipta : Jakarta. ASB 1997.

Arini, Riska Irva. 2009. Analisis Pengaruh Ukuran Perusahaan, Kualitas Aktiva Produktif, Likuiditas Dan Tingkat Suku Bunga Terhadap Kinerja Keuangan Bank Syariah Periode 2005-2008.Skripsi Fakultas Ekonomi Universitas Diponegoro.

Asni Nur, 2007. “Pengaruh kinerja intellectual capital terhadap nilai pasar pada perusahaan jasa keuangan”. Jurnal Akuntansi dan Keuangan. 3(2), Hal 441-456.

Astuti, P.D. dan A. Sabeni. 2005. “Hubungan Intellectual Capital dan Business

Performance”. Proceeding SNA VII. Solo. Pp. 694-707.

Badhuri, Saumitra N, 2002. “Determinants of Corporate Borrowing: Some Evidence from the Indian Corporate Structure”, Journal of Economics and Finance, Summer, 26, 2,p.200.

Barney, J.B. 1986. “Strategic factor markets: Expectations, Luck, and Business Strategy. ”Management Science 32(10): 1231-1241.

Barney, J. 1991, “Firm resources and sustained competitive advantage”, Journal of Management, Vol. 17 No. 1, pp. 99-120.

Belkaoui, R. A. 2003. “Intellectual capital and firm performance of US multinational firms: a study of the resource-based and stakeholders view”. Journal of

Intellectual Capital. Vol. 4 No. 2. pp 215-226.

Boekestein, B. 2006, “The relation between intellectual capital and intangible assets of pharmaceutical companies”, Journal of Intellectual Capital, Vol. 7 No. 2, pp. 241-53.

Bontis, N., Keow, W.C.C. and Richardson, S. (2000), “Intellectual capital and Business performance in Malaysian industries”, Journal of Intellectual

Capital, Vol. 1 No. 2, pp. 85-100.

Brennan, N and Connell, B. (2000), “Intellectual capital current issues and policy

implications”, paper presented at the 23rd Annual Congress of the European Accounting Associatio, Munich, 29-31 March.

Bringham, Eugene F. and Joel F Houston. 1999. Manajemen Keuangan, Erlangga, Jakarta.

Bringham, Eugene F. dan Joel F. Houston. 2001. Manajemen Keuangan, Edisi 8, Jakarta: Erlangga.

Bukh, c. Nielsen, P. Gormsen, and J. Mouritsen. 2003. “Commentary, the relevance of intellectual capital disclosure: a paradox?” Accounting, Auditing &

Accountability Journal. Vol. 16 No. 1. Pp. 49-56.

Chen, M.C., Cheng, S.J. and Hwang, Y.C. (2005), “An empriccal investigation of the relationship between intellectual capital and firms’ market value and financial performance”, Journal of Intellectual Capital, Vol. 6 No. 2, pp. 159-76.

Daft, R.L. and Weick, K.E. (1982), “Towards a model of organizations as interpretation systems”, Academy of Management Review, Vol. 9 No. 2, pp. 284-95. Edvinsson, L.1997. “Developing intellectual capital at Skandia”. Long Range Planning, Vol. 30 No. 3, pp. s266-373.

Daniati, Ninna dan Suhairi, 2006. “Pengaruh Kandungan Informasi Komponen

Laporan Arus Kas, Laba Kotor dan Size Perusahaan terhadap Expected Return Saham”. Simposium Nasional Akuntansi IX. Padang.

Edvison & Malone, 1997. Intellectual Capital, Realising Your Company’s true value

by Finding its Hidden Brain Power, New York, NY, Herper Business.

Falope, Olufemi I.,Lubanjo T. Ajilore. 2009. Working Capital Management and

Corporate Profitability ; Evidence from Panel Data analysis of Selected

Quoted Companies in Nigeria.

Firer, s. and Williams, S.M. 2003, “Intellecetual capitall and traditional measures of corporate performance”, Journal of Intellectual Capital, Vol. 4 No.3, p. 348. Gan, K. and Saleh, Z. 2008, “Intellectual capital and corporate performance of

technology-intensive companies: Malaysia evidence”, Asian Journal of

Business and Accounting , Vol. 1 No. 1, pp. 113-30.

Ghosh, S. and Mondal, A. (2009), “Indian software and pharmaceutical sector IC and financial performance”, Journal of Intellectual Capital, Vol. 10 No. 3, pp.

Ghozali, imam. 2005. Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Gray, et. al. 1995. Corporate Social and Environmental Reporting: A Review of Literature and a Longitudinal Study of UK Disclosure. Accounting, Auditing,

and Accountability Journal, Vol. 8 No 2: 47-76.

Gujarati, D.N. (1998). Basic econometrics. (3rd ed.). McGRAW-HILL, New York, USA.

Gujarati, D.N. (2003). Basic Econometrics (4th ed.). Mcgraw Hill.

Gujarati, D.N. (2008). Dasar-Dasar Ekonometrika. Jilid 1, Jakarta : Erlangga Indonesia.

Hadi, N., and A. Sabeni. 2002. Analisa Faktor-faktor yang Mempengaruhi Luas Pengungkapan Sukarela dalam Laporan Tahunan Perusahaan Go Public di BEJ. MAKSI (Agustus): 90-104.

Hanafi, Mamduh M. Dan Abdul Halim. 2007. Analisis Laporan Keuangan (Edisi Ketiga). Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta.

Hermeindito Kaaro. 2001. “Analisis Leverage dan Dividen Dalam Lingkungan

Ketidakpastian : Pendekatan Pecking Order Theory dan Balancing Theory”

Simposium Nasional Akuntansi IV.

Hong et al. 2007. Synthesis of Biocompatible CS-g-CMC Ion Exchangers for Heavy

Metal Ions. J Ind Eng Chem 13: 1009-1016.

Ikatan Akuntan Indonesia, Standar AKuntansi Keuangan (PSAK No. 19), Jakarta, 2000.

International Accounting Standars Board. 2004. “Summary of IAS 38”. Available online at: www.iasplus.com.

Kamath, G.B. (2007), “The intellectual capital performance of Indian banking sector”, Journal of Intellectual Capital, Vol. 8 No. 1, pp. 99-123.

Kosmidou, (2008) "The determinants of banks' profits in Greece during the period of EU financial integration". Managerial Finance, Vol. 34 Iss: 3, pp.146– 159.http://www.emeraldinsight.com/journals.htm?articleid=1662841&show=

pdf

Krishnan, H.S. (1996), “Characteristics of memory associations: a consumerbased brand equity perspective”, International Journal of Research in Marketing, Vol. 13, No. 4, pp. 389-405.

Kuryanto, B. 2008. “Pengaruh Modal Intelektual terhadap Kinerja Perusahaan”. Simposium Nasional Akuntansi XI. Pontianak.

Madhani, P.M. (2009). “Sales Employees Compensation: An Optimal Balance between Fixed and Vatiable Pay. ”Compensation and Benefits Review. 41(4), 44-51.

Mata, F. J., Fuerst, W. L., and Barney, J. B. 2005). “Information Technology and Sustained Competitive Advantage: A Resource-based Analysis,”MIS

Quarterly (19:4), pp. 487-505.

Mavridis, D.G. 2004. “The intellectual capital performance of the Japanese banking sector:. Journal of Intellectual Capital. Vol. 5 Np. 3.pp.92-115.

Moh’d, Mahmoud A., Perry, Larry G., and James N, 1998, “The Impact of

Ownership Srtuctur on Corporate Debt Policy: a Time-Series Cross-Sectional Analysis”, The Financial Review, Page 85-98.

Nazir, 2005. Metode Penelitian. Bogor Selatan : Penerbit Ghalia Indonesia.

Najibullah, Syed. 2005. ”An Empirical Investigation of the Relationship between

Intellectual Capital and Firms’ Market Value and Financial Performance”.

Independent University, Bangladesh.

Nugraheni, Fitri dan Dody Hapsoro. “Pengaruh Rasio Keuangan CAMEL, Tingkat Inflasi, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Perbankan Di Bursa Efek Jakarta”. Wahana, Vol. 10, No. 2, Hal: 63-80, Agustus 2007.

Organization for Economic Co-operation and Development (OECD) (1999),

“Guidelines and instructions for OECD Symposium”, International

Symposium Measuring Reporting Intellectual Capital: Experiences, Issues, and Prospects, June, Amsterdam, OECD, Paris.

Penrose, E.T. 1959. The Theory of the Growth of the Firm, Oxford: Basil Blackwell. Petty, R. and J. Guthrie. 2000. “Intellectual capital literature review: measurement,

reporting and management”. Journal of Intellectual Capital, Vol. 1 No. 2/3, pp. 155-76.

Pulic, A. 1998. “Measuring the performance of intellectual potential in knowledge

economy”. Paper presented the 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital by the Austrian Team for Intellectual Potential.

_______. 1999. “Basic information on VAICTM”. Available on at: www.vaicon.net.

_______. 2000. “VAICTM-an accounting tool for IC management”. Available online at: www.measuring-ip.at/Papers/ham99txt.htm (accessed February 2012). Purnomosidhi, B. 2005. Analisis Empiris Terhadap Determinan Pengungkapan

Modal Intelektual pada Perusahaan Publik di BEJ. Disertasi tidak diterbitkan. Malang: Program Pascasarjana Universitas Brawijaya.

Purnomosidhi, Bambang. 2006. “Praktik Pengungkapan Modal Intelektual Pada

Perusahaan Publik di BEJ”. Malang: Universitas Brawijaya Malang.

Rahmawati, 2007. “Model Pendeteksian Manajemen Laba Pada Industri Perbankan Publik di Indonesia dan Pengaruhnya Terhadap Kinerja Perbankan.”Jurnal

Akuntansi dan Manajemen, Vol. 18, No. 1, h.23-24.

Riahi-Belkaoui, A. 2003, “Intellectual capital and firm performance of US multinational firms: a study of the resource-based and stakeholder views”,

Journal of intellectual Capital, Vol. 4 No. 2, pp. 215-26.

Riyanto, Bambang 1995. “Dasar-Dasar pembelajaran Perusahaan”. Edisi 4: Yayasan Badan Penerbit Gajah Mada, Yogyakarta.

Ross, G. and Ross, J. 1997. Valuing intellectual capital: The next generation,

Financial Times, Mastering Management, Mayo.

Samiloglu, F., K. Demirgunes. (2008). The effect working capital management on firm profitability: Evidence from Turkey. The International Journal of

Applied Economics and Finance. Finance, 2: 44-50.

Sartono Agus, 2001. Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPEF-Yogyakarta.

Sawarjuwono, T. dan A.P. Kadir. (2003). Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan. Jurnal Akuntansi dan Keuangan, 5(1), 35-57.

Saint-Onge, Hubert. 1996. “Tacit Knowledge; The Key To The Strategic Aligment of

Intellectul Capital”, Strategic Leadership, (March/April), page 10.

Sembiring, Sentosa, Hukum Dagang (Bandung: Citra Aditya Bakti, 2008)

Singarimbun, Masri dan Effendi, Sofian., 1995, Metode Penelitian Survey, Jakarta: Erlangga.

Solikhah Badingatus dan Abdul Rohman dan Wahyu Meiranto. 2010. “Implikasi

Inttelectual Capital terhadap Financial Perfomance, Growth dan Market Value; Studi Empiris dengan Pendekatan Specification”. Simposium

Starovic, D. and Marr, B. (2003), Understanding Corporate Value: Managing and

Reporting Intellectual Capital, Chartered Institute of Management

Accountants, London.

Suranta, Eddy dan Pranata Puspita Merdistuti. 2004. “Income Smoothing, Tobin’s Q,

Agency Problems dan Kinerja Perusahaan”. Makalah disampaikan Dalam

Simposium Nasional Akuntansi VII. Bali, 2-3 Desember.

Stewart, T.A. 1997. Intellectual Capital. Nicholas Brealey Publishing, London. __________. 1998. “Intellectual capital: the new wealth of organizations”, available

at: http://members.aol.com (diakses Februari, 2012).

Suad Husnan, 1998. Dasar-dasar Teori Portofolio dan Analisis Sekuritas, Edisi 3. UUP AMP YKPN, Yogyakarta.

Supranto, J.Supranto. 2007; Perilaku Konsumen dan Strategi Pemasaran Untuk

Memenangkan Persaingan Bisnis, Penerbit: Mitra Wacana Media, Jakarta.

Sveiby, K.E. (1997), The New Organizational Wealth: Managing and Measuring

Knowledge Based Assets, Berrett-Koehler, New York, NY.

Tan, H.P., D. Plowman, P. Hancock. 2007. “Intellectual capital and financial returns of companies. Journal of Intellectual Capital. Vol. 8 No. 1. Pp. 76-95.

Ting, W.I. and Lean, H.H. (2009), “Intellectual capital performance of financial institutions in Malaysia”, Journal of Intellectual Capital, Vol. 10 No. 4, pp. 588-99.

Ulum, I. 2008. Pengaruh intellectual capital terhadap kinerja keuangan perusahaan

perbankan di Indonesia. Call for paper Simposium Nasional Akuntansi XI.

Ikatan Akuntan Indonesia. Pontianak.

Uma Sekaran, 2006, Research Methods For Business, Edisi 4, Buku 1, Jakarta: Salemba Empat.

Van Horne, J.C., & Wachowicz, J.M. (2005). Fundamentals of Financial

Management. Edinburgh: Prentice Hall. Wachyu Adi, W.

Walsh, Brendan M., 2003. “How ‘Live’ is the Live Register and Other Puzzles in the Measurement of Unemployment”, Quarterly Economic Commentary Spring, pp. 78-86.

Weston J. Fred and Copeland, Thomas E. 1992. Financial Theory and Corporate Policy. Third Edition. McGraw Hill. p. 176-210.

Zeghal, D. and Maaloul, A. 2010, “Analysing value added as an indicator of intellectual capital and its consequences on company performance”, Journal

of Intellectual Capital, Vol. 11 No. 1, pp. 39-60.

Zhang Ji-jian, Zhu Nai-ping, Kong Yu-sheng, (2006), “Study on Inetellectual Capital and Enterprise’s Performance aeuro Empirical Evidence from the Chinese Securities Market” Journal of Modern Accounting and Auditing, Vol.2, No.10 (Serial No.17).