Analisis Pengaruh Human Capital Terhadap Kinerja Perusahaan (Studi Empiris Pada Kantor Akuntan Publik Di Indonesia)

Human capital is of the intellectual capital components owned by a company. This study evaluates if individual capability and organizational climate affect business performance partially and simultaneously. We use public accounting firms as our subjects.. Our study shows that individual capability and organizational climate respectively influence performance in public accounting firms. Additionally, these two factors simultaneously affect performance. Overall individual capability shows stronger relationship to performance compared to organizational climate