{"title":"知识资本对库邦市合作发展的影响","authors":"Jems Arison Zachrias, Renya Rosari","doi":"10.31093/JRABA.V4I1.143","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.","PeriodicalId":31779,"journal":{"name":"Jurnal Riset Akuntansi dan Bisnis Airlangga","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-05-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG\",\"authors\":\"Jems Arison Zachrias, Renya Rosari\",\"doi\":\"10.31093/JRABA.V4I1.143\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.\",\"PeriodicalId\":31779,\"journal\":{\"name\":\"Jurnal Riset Akuntansi dan Bisnis Airlangga\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-05-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Riset Akuntansi dan Bisnis Airlangga\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.31093/JRABA.V4I1.143\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Riset Akuntansi dan Bisnis Airlangga","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.31093/JRABA.V4I1.143","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在探讨知识资本对库邦市合作社成长的影响。本研究采用定量方法，数据取自合作社2011-2017年的财务报表。智力资本以智力增值系数（VAIC）衡量，合作社增长以合作社总资产变化的自然对数衡量。本研究中的人口是在Dinas Koperasi Kota Kupang注册的所有合作社，共有64个合作社和6个合作社采用有目的的抽样方法作为样本。研究结果表明，智力资本对库邦市合作社的成长具有显著影响。理论意义表明，VAIC中的指标可以用于衡量合作社的增长。作为现实意义，本研究为决策者提供了见解，以促进库邦市合作社的发展。
PENGARUH MODAL INTELEKTUAL TERHADAP PERTUMBUHAN KOPERASI KOTA KUPANG
The purpose of this study is to find the effect of intellectual capital on the growth of cooperatives in Kupang City. Quantitative method is used in this study while data is taken from the cooperative's financial statement from 2011-2017. The intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) while cooperative growth is measured by natural logarithm of the change in cooperative's total assets. The population in this study is all cooperatives that registered in Dinas Koperasi Kota Kupang, totaled 64 cooperatives and 6 cooperatives chosen as the sample using purposive sampling method. The results showed that Intellectual Capital have significant effect on the growth of cooperatives in Kupang City. The theoritical implication shows that indicators in VAIC can be applied in measuring the cooperatives’ growth. As the practical implication, this study offer insight for the decision maker in order to increase the growth of cooperatives in Kupang City.
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