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Abstrak :
ABSTRAK
The purpose of this research is to investigate the effect of human capital on business performance with costumer capital as the intervening variable. Samples used in this research are comodity export companies listed in The Industry and Trade Provincial Office of West Sumatera. Data used for this research was collected from financial managers and personnel managers that completing and returning the questionnaire. Data collected by mail sutvey and contact persin with 70 questionnaire and respon rate 38 questionnaires (54%). Analysis conducted by path analysis technique and software SPSS 12.00. The result shows that human capital positively but not significantly linked with costumer capital; customer capital positively but not significantly linked with business performance; and the human capital doesn't related with business performance with customer capital as the intervening variable

Abstrak :
New types of business are growing. The number of information and technology industries is increasing. Assets from these industries consist of intangibles especially intellectual capitals. As one of the. new breed of intangibles, intellectual capital has received great attention from the world-wide accounting communities. New standards and regulations has been developed and implemented. Still, the controversy i.s still going on. Many of the regulations still need further development as the. environment keeps changing. Many-accounting researchers have developed their own theories of intellectual capital. Some of ihem will be discussed further in this article. Some researchers believe thai the current financial reporting system is not able to generate a financial statement that represents the actual condition of companies. The financial reporting system is said to fulfill only the needs of companies ax a result of industrial revolution. This article will discuss further about intellectual capital and intangible assets from the theoretical and standards side. It will arouse the readers to make discussion about the treatment, valuation and measurement of intellectual capital. It may open our eyes to accept the dynamics of intangibles in the future.