Human Capital Analysis Of Organizational Performance Mediated By Customer Capital: Case Of Accounting Study Program

Abstract

Universities in Indonesia have now become industries, thus causing competition between universities to be unavoidable. The key to success for every university in Indonesia to win this competition is to gain competitive advantage. One important factor determining competitive advantage is intellectual capital. The purpose of this study is to investigate the role of human capital in performance through customer capital as a mediating variable. The research sample is an accounting study program in Surabaya. Data were analyzed using PLS. Human capital is found to affect customer capital and customer capital affects performance, but human capital does not directly affect performance.