NO.

VARIABEL DEFINISI & HUBUNGAN ANTAR-VARIABEL

1 Financial Performance (FP) DEFINISI:

The primary proposal is that these indicators deliver leading

information to lagging financial performance. At present, the
identification of the leverage points of an interconnected cause-
and-effect framework is therefore one of the most important
challenges to seriously manage intangibles and management in
general – the “holy grail of management accounting”
While a large number of studies can be found on the impact of
single qualitative factors on financial performance, the
prerequisites of intangible and tangible performance in
networks have to be investigated more extensively.

2 Intangible Performance (IP) DEFINISI:

HUBUNGAN FP dan IP:

3 Strategic Relevance (SR) DEFINISI:

HUBUNGAN FP dan SR
 PENULIS & TAHUN

Kaplan dan Norton (2004: 52) dalam

Moeller (2009: 225)

Moeller (2009: 227-228)

 DAFTAR PUSTAKA

Kaplan, R.S. and Norton, D.P. (2004), “Measuring the strategic readiness of
intangible assets”, Harvard Business Review, Vol. 82 No. 2, pp. 52-63.

Moeller, K. (2009), "Intangible and financial performance: causes and effects",

Journal of Intellectual Capital, Vol. 10 No. 2, pp. 224-245.