Academics Human Capital Dan Kinerja Dosen Akuntansi : Studi Empiris Di Perguruan Tinggi Provinsi Banten

Rudiyanto Rudiyanto; Ade Jaya  Sutisna

doi:10.33395/owner.v6i3.997

Authors

Rudiyanto Rudiyanto Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro Rangkasbitung Indonesia https://orcid.org/0000-0002-9079-0717
Ade Jaya Sutisna Sekolah Tinggi Ilmu Ekonomi La Tansa Mashiro Rangkasbitung Indonesia

DOI:

10.33395/owner.v6i3.997

Keywords:

Academics Human Capital; Lecturer; Accounting

Abstract

This article focuses on the performance problems of accounting lecturers who reflect the performance of private universities in Banten province. The aims to provide empirical evidence regarding the relationship between the Academic Human Capital (knowledge, competence, dynamic capacities, working capacity, critical capacity) and the performance of accounting lecturers in private universities of Banten province. Data were collected using questionnaires sent personally to each accounting lecturer in Banten province. Individual lecturers used as units of analysis. Data obtained from 291 accounting lecturers were analyzed using partial least squares (PLS). This article reveals that academics human capital (AHC) with dimensions of knowledge, competency, and critics-capacity. Thus are the main factors in improving the performance of accounting lecturers efficiently and effectively. The Universities managed with higher AHC have a significant impact on lecturers' work (Tri Dharma Higher Education). This study offers College leaders several aspects related to the intangible assets (AHC) function, especially in developing their managerial performance. The provision of investment allocations for the three dimensions of the AHC can facilitate more effective managerial's decisions. The information of this research is helpful for universities to design and develop strategic policies in the long run.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Agarwal, R., & Ohyama, A. (2013). Industry or academia, basic or applied? Career choices and earnings trajectories of scientists. Management Science, 59(4), 950–970. https://doi.org/10.1287/mnsc.1120.1582

Altbach, P. G. (2013). Advancing the national and global knowledge economy: The role of research universities in developing countries. Studies in Higher Education, 38(3), 316–330. https://doi.org/10.1080/03075079.2013.773222

Anggraeni, R. D. (2014). Increasing Lecturer Competence as the Quality Assurance of Lecturer Performance. Management Studies, 2(5), 309–329.

Angriani, M. R., Eliyana, A., Fitrah, H., & Sembodo, P. (2020). The effect of transactional and transformational leadership on lecturer performance with job satisfaction as the mediation. Systematic Reviews in Pharmacy, 11(11), 1263–1272. https://doi.org/10.31838/srp.2020.11.180

Azaghouagh-El Fardi, W. (2020). The development of human capital of professional staff in a context of severe institutional pressure. Journal of Higher Education Policy and Management, 00(00), 1–15. https://doi.org/10.1080/1360080X.2020.1836570

Barnacle, R., & Dall’Alba, G. (2011). Research degrees as professional education? Studies in Higher Education, 36(4), 459–470. https://doi.org/10.1080/03075071003698607

Bezhani, I. (2010). Intellectual capital reporting at UK universities. Journal of Intellectual Capital, 11(2), 179–207. https://doi.org/10.1108/14691931011039679

Broadbent, J. (2010). The UK research assessment exercise: Performance measurement and resource allocation. Australian Accounting Review, 20(1), 14–23. https://doi.org/10.1111/j.1835-2561.2010.00076.x

Chin, W. W., Marcelin, B. L., & Newsted, P. R. (2003). A partial least squares latent variable modeling approach for measuring interaction effects: Results from a Monte Carlo simulation study and an electronic-mail emotion/adoption study. Information Systems Research, 14(2). https://doi.org/10.1287/isre.14.2.189.16018

Colbert, B. A. (2004). The complex resource-based view: Implications for theory and practice in strategic human resource management. Academy of Management Review, 29(3), 341–358. https://doi.org/10.5465/AMR.2004.13670987

Davidsson, P., & Honig, B. (2003). The role of social and human capital among nascent entrepreneurs. Journal of Business Venturing, 18(3), 301–331. https://doi.org/10.1016/S0883-9026(02)00097-6

Davies, M. (2011). Introduction to the special issue on critical thinking in higher education. Higher Education Research and Development, 30(3), 255–260. https://doi.org/10.1080/07294360.2011.562145

de Frutos-Belizón, J., Martín-Alcázar, F., & Sánchez-Gardey, G. (2019). Conceptualizing academic intellectual capital: definition and proposal of a measurement scale. Journal of Intellectual Capital, 20(3), 306–334. https://doi.org/10.1108/JIC-09-2018-0152

Drummond, C., & Fischhoff, B. (2017). Development and Validation of the Scientific Reasoning Scale. Journal of Behavioral Decision Making, 30(1), 26–38. https://doi.org/10.1002/bdm.1906

Durette, B., Fournier, M., & Lafon, M. (2014). Studies in Higher Education The core competencies of PhDs. March 2015, 37–41. https://doi.org/10.1080/03075079.2014.968540

Ehnert, I., Parsa, S., Roper, I., Wagner, M., & Muller-Camen, M. (2016). Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world’s largest companies. International Journal of Human Resource Management, 27(1), 88–108. https://doi.org/10.1080/09585192.2015.1024157

Fix, B. (2018). The Trouble with Human Capital Theory. Real-World Economics Review, 86, 15–32.

Franco, M., & Pinho, C. (2019). A case study about cooperation between University Research Centres: Knowledge transfer perspective. Journal of Innovation and Knowledge, 4(1), 62–69. https://doi.org/10.1016/j.jik.2018.03.003

Fullwood, R., Rowley, J., & Delbridge, R. (2013). Knowledge sharing amongst academics in UK universities. Journal of Knowledge Management, 17(1), 123–136. https://doi.org/10.1108/13673271311300831

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi (7th ed.). Universitas Diponegoro.

Goldin. (2016). Human Capital. In The American School (pp. 1–43). Springer-Verlag. https://doi.org/10.4324/9781315145136-9

Guerci, M., & Carollo, L. (2016). A paradox view on green human resource management: Insights from the Italian context. International Journal of Human Resource Management, 27(2), 212–238. https://doi.org/10.1080/09585192.2015.1033641

Jacob, B. A., & Lefgren, L. (2011). The impact of NIH postdoctoral training grants on scientific productivity. Research Policy, 40(6), 864–874. https://doi.org/10.1016/j.respol.2011.04.003

Jin, J. C., & Kim, D. A. (2019). Higher education in South Korea: recent changes in school competitiveness and research productivity. Journal of Asian Public Policy, 00(00), 1–23. https://doi.org/10.1080/17516234.2019.1622181

Kuchar?íková, A., Tokar?íková, E., & Blašková, M. (2015). Human Capital Management – Aspect of the Human Capital Efficiency in University Education. Procedia - Social and Behavioral Sciences, 177(July 2014), 48–60. https://doi.org/10.1016/j.sbspro.2015.02.332

Kyvik, S. (2013). The academic researcher role: Enhancing expectations and improved performance. Higher Education, 65(4), 525–538. https://doi.org/10.1007/s10734-012-9561-0

Lee, L., Petter, S., Fayard, D., & Robinson, S. (2011). On the use of partial least squares path modeling in accounting research. International Journal of Accounting Information Systems, 12(4), 305–328. https://doi.org/10.1016/j.accinf.2011.05.002

Lee, Y. N., Walsh, J. P., & Wang, J. (2015). Creativity in scientific teams: Unpacking novelty and impact. Research Policy, 44(3), 684–697. https://doi.org/10.1016/j.respol.2014.10.007

Lindberg, O., & Rantatalo, O. (2015). Competence in professional practice: A practice theory analysis of police and doctors. Human Relations, 68(4), 561–582. https://doi.org/10.1177/0018726714532666

Listryarini, D. (2017). Pengaruh Pemberian Sertifikasi Dosen, Motivasi Kerja, dan Disiplin Kerja Terhadap Kinerja Dosen Perguruan Tinggi Swasta Kota Semarang. Bima Bingkai Manajemen, 2(20), 27–39.

Macintyre, G., & Paul, S. (2013). Teaching Research in Social Work?: Capacity and Challenge. November 2011, 685–702.

Martin-Sardesai & Guthrie J. (2018). Human capital loss in an academic performance measurement system. Journal of Intellectual Capital, 1–27. https://doi.org/10.1108/JIC-06-2017-0085

Masron, T. A., Ahmad, Z., & Rahim, N. B. (2012). Key Performance Indicators vs Key Intangible Performance among Academic Staff?: A case study of a public university in Malaysia. 56(Ictlhe), 494–503. https://doi.org/10.1016/j.sbspro.2012.09.681

McNie, E. C., Parris, A., & Sarewitz, D. (2016). Improving the public value of science: A typology to inform discussion, design and implementation of research. Research Policy, 45(4), 884–895. https://doi.org/10.1016/j.respol.2016.01.004

Mok, K. H., & Jiang, J. (2017). Massification of Higher Education: Challenges for Admissions and Graduate Employment in China. 219–243. https://doi.org/10.1007/978-981-10-1736-0_13

Mooken, M., & Sugden, R. (2014). The capabilities of academics and academic poverty. Kyklos, 67(4), 588–614. https://doi.org/10.1111/kykl.12069

Mulnix, J. W. (2012). Thinking Critically about Critical Thinking. Educational Philosophy and Theory, 44(5), 464–479. https://doi.org/10.1111/j.1469-5812.2010.00673.x

Nafuko, Fredrick.M, Hairstone Nancy R, Brooks, K. (2004). Human Capital Theory?: Implication for Human Resource Management.

OTA, H. (2018). Internationalization of Higher Education: Global Trends and Japan’s Challenges. Educational Studies in Japan, 12(0), 91–105. https://doi.org/10.7571/esjkyoiku.12.91

Passaro, R., Quinto, I., & Thomas, A. (2018). The impact of higher education on entrepreneurial intention and human capital. Journal of Intellectual Capital, 19(1), 135–156. https://doi.org/10.1108/JIC-04-2017-0056

Pedro, E., Leitão, J., & Alves, H. (2019). The intellectual capital of higher education institutions: Operationalizing measurement through a strategic prospective lens. Journal of Intellectual Capital, 20(3), 355–381. https://doi.org/10.1108/JIC-07-2018-0117

Ployhart, R. E. (2021). Resources for What? Understanding Performance in the Resource-Based View and Strategic Human Capital Resource Literatures. Journal of Management, 47(7), 1771–1786. https://doi.org/10.1177/01492063211003137

Ployhart, R., & Moliterno, T. (2011). Emergence of the human capital resource: A multilevel model. Academy of Management Review, 36(1), 127–150. https://doi.org/10.5465/amr.2009.0318

Postiglione, G. A., & Arimoto, A. (2015). Building research universities in East Asia. Higher Education, 70(2), 151–153. https://doi.org/10.1007/s10734-015-9873-y

Ramírez, Y., & Gordillo, S. (2014). Recognition and measurement of intellectual capital in Spanish universities. Journal of Intellectual Capital, 15(1), 173–188. https://doi.org/10.1108/JIC-05-2013-0058

Ramírez, Y., Manzaneque, M., & Priego, A. M. (2017). Formulating and elaborating a model for the measurement of intellectual capital in Spanish public universities. International Review of Administrative Sciences, 83(1), 149–176. https://doi.org/10.1177/0020852315575168

Secundo, G., Dumay, J., Schiuma, G., & Passiante, G. (2016). Managing intellectual capital through a collective intelligence approach: An integrated framework for universities. Journal of Intellectual Capital, 17(2), 298–319. https://doi.org/10.1108/JIC-05-2015-0046

Secundo, G., Margherita, A., Elia, G., & Passiante, G. (2010). Intangible assets in higher education and research: Mission, performance or both? Journal of Intellectual Capital, 11(2), 140–157. https://doi.org/10.1108/14691931011039651

Secundo, G., Massaro, M., Dumay, J., & Bagnoli, C. (2018). Intellectual capital management in the fourth stage of IC research: A critical case study in university settings. Journal of Intellectual Capital, 19(1), 157–177. https://doi.org/10.1108/JIC-11-2016-0113

Seibert, S. E., Kacmar, K. M., Kraimer, M. L., Downes, P. E., & Noble, D. (2017). The Role of Research Strategies and Professional Networks in Management Scholars’ Productivity. Journal of Management, 43(4), 1103–1130. https://doi.org/10.1177/0149206314546196

Shin, J. C., & Lee, S. J. (2015). Evolution of research universities as a national research system in Korea: accomplishments and challenges. Higher Education, 70(2), 187–202. https://doi.org/10.1007/s10734-014-9847-5

Sihombing, M. (2020). The Effect of Transformational Leadership, Work Discipline, and Satisdaction on Lecturers’ Performance at the Tarbiyah and Teaching Faculty of UIN Antasari Banjarmasin. Journal of K6 Education and Management, 3(2), 100–108. https://doi.org/10.11594/jk6em.03.02.01

Tao, S. (2013). Why are teachers absent? Utilising the Capability Approach and Critical Realism to explain teacher performance in Tanzania. International Journal of Educational Development, 33(1), 2–14. https://doi.org/10.1016/j.ijedudev.2012.01.003

Tjahjadi, B., Soewarno, N., Astri, E., & Hariyati, H. (2019). Does intellectual capital matter in performance management system-organizational performance relationship? Experience of higher education institutions in Indonesia. Journal of Intellectual Capital, 20(4), 533–554. https://doi.org/10.1108/JIC-12-2018-0209

Ulrich, W., & Dash, D. P. (2013). Research skills for the future: Summary and critique of a comparative study in eight countries. Journal of Research Practice, 9(1), 1–25.

Velayutham, A., & Rahman, A. R. (2018). The value of human capital within Canadian business schools. Journal of Intellectual Capital, 19(4), 836–855. https://doi.org/10.1108/JIC-06-2017-0086

Walker, M. (2010). Critical capability pedagogies and university education. Educational Philosophy and Theory, 42(8), 898–917. https://doi.org/10.1111/j.1469-5812.2007.00379.x

Wenerfelt, B. (1984). A resource based view on the firm. In Strategic Management Journal (Vol. 5, Issue 2, pp. 171–180).

Whitelock, D., Faulkner, D., & Miell, D. (2008). Promoting creativity in PhD supervision: Tensions and dilemmas. Thinking Skills and Creativity, 3(2), 143–153. https://doi.org/10.1016/j.tsc.2008.04.001

Wright, P. M., Coff, R., & Moliterno, T. P. (2014). Strategic Human Capital: Crossing the Great Divide. Journal of Management, 40(2), 353–370. https://doi.org/10.1177/0149206313518437