Abstrak: The objective of this research is to identify the key components of Human Capital (HC), Relational Capital (RC), and Structural Capital (SC), as well as to figure out each Components Interaction (CI) and how it relates with company’s performance. This is qualitative research with interpretive approach. Data is validated by credibility and transferability test. The technique of analysis is Data Reduction. The research shows that the key components of HC, RC and SC in Business Strategic Unit of Merpati Maintenance Facility are model and framework, education, and voca-tional qualification for HC component; customer loyalty, favorable contracts, and licensing agree-ment for RC component; patents, management process, expert network and teams for SC compo-nent. Interaction between IC’s component occurs, influencing others and contributing to each com-ponent of IC or as whole. The key components of HC, RC, and SC should have interaction to give operational support in order to increase company’s performance, both in its financial and nonfinancial aspect.
Keywords: Intepretive Study, Intellectual Capital, Company’s Performance
Penulis: Sigit Hermawan, Silvia Herlina
Kode Jurnal: jpakuntansidd130009
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