Exploration of Dimensions and Measurement in Intellectual Capital Modeling

Sulastri, Sulastri and Fitria, Yuki and Andriani, Chichi (2019) Exploration of Dimensions and Measurement in Intellectual Capital Modeling. In: 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019), 2019, Padang.

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Abstract

This study aims to explore groups of intellectual capital items that can measure well the values of company intellectual capital, especially SMEs in Padang. Then developed an intellectual capital model that can be implemented for SME’s, especially in Padang. The population in this study is all micro, small and medium enterprises (SMEs) that are under the guidance of the Cooperative and MSME Office in Padang. In 2017 there were 2,953 MSMEs spread across 11 sub-districts in Padang City. The number of samples was determined through a purposive technique and a proportional sampling area cluster, so that a sample of 341 people was obtained. The data collection technique in this study was used a questionnaire using Intellectual capital dimensions and sub dimensions. Techniques analysis of data in this study used confirmatory analysis (CFA). From the results of data processing the results obtained, that; Of the total 29 items of intellectual capital tested, only 22 items can be used to measure the dimensions of intellectual capital at SMEs, especially in Padang. Where for the human capital dimensions is measured by 7 statement items, for the customer capital dimensions there are 3 statement items. Next there are 12 statement items to measure structural capital.

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