PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH

(STUDI EMPIRIS PADA UMKM SE-KECAMATAN TAMPAKSIRING)

  • Putu Satya Purnama Sari Universitas Hindu Indonesia
  • Ni Made Wisni Arie Pramuki Universitas Hindu Indonesia
Keywords: Keywords: human capital, structural capital, customer capital, performance of SMEs

Abstract

The purpose of this research is to obtain empirical evidence of the influence of human
capital, structural capital, and customer capital on performance of small and medium
business (SMEs) in Tampaksiring. This research is quantitative research, using primary
data through questionnaires and measured using likert scale. The sampling technique used
simple random sampling technique. The samples used in this study were 125 SMEs in
Tampaksiring. The data analysis method used is the Smart PLS 3.0 program. The result
showed that structural capitals have a positive and significant effect on performance of
SMEs. While the human capital and customer capital has positive no significant effect on
performance of SMEs.

Published
2021-10-28
How to Cite
Sari, P. S. P., & Pramuki, N. M. W. A. (2021). PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA USAHA MIKRO KECIL DAN MENENGAH: (STUDI EMPIRIS PADA UMKM SE-KECAMATAN TAMPAKSIRING). Hita Akuntansi Dan Keuangan, 2(4), 109-132. https://doi.org/10.32795/hak.v2i4.2000

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