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The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company's Performance

Author

Listed:
  • Anak Agung Gde Satia Utama

    (Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia)

  • Reza Renaldi Mirhard

    (Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia.)

Abstract

The purpose of this paper is to examine the influence of sustainability report (SR) disclosure as moderating variable towards the impact of intellectual capital (IC) on company's performance based on 21 companies listed in Indonesia stock exchange and listed in National Center for SR chapter Indonesia for the period 2010-2013. This research used Pulic's model of value added intellectual coefficient (VAIC) to determine the IC of companies. Company's performance is presented as return on assets (ROA), return on equity (ROE), and revenue growth (RG). The required data to calculate the IC and company's performance was obtained from the annual reports while SR disclosure was obtained from SR. Results from linear regression analysis show that VAIC has positive effects on ROA and ROE. It means high ROA and ROE companies are associated with more VAIC. Aside from that, VAIC does not have effect to RG. Result from moderated regression analysis also show that SR disclosure has positive effects on ROA and ROE, but does not have any influence on RG. SR disclosure becomes pure moderator on ROA while become quasi moderator on ROE. It means SR disclosure is only as moderating variable on ROA while it can be both independent and moderating variable on ROE.

Suggested Citation

  • Anak Agung Gde Satia Utama & Reza Renaldi Mirhard, 2016. "The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company's Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1262-1269.
    • Handle: RePEc:eco:journ1:2016-03-57
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    Citations

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    Cited by:

    1. Salaheldin Hamad & Muhammad Umar Draz & Fong-Woon Lai, 2020. "The Impact of Corporate Governance and Sustainability Reporting on Integrated Reporting: A Conceptual Framework," SAGE Open, , vol. 10(2), pages 21582440209, June.
    2. Florinda Matos & Valter Vairinhos & Radu Godina, 2020. "Reporting of Intellectual Capital Management Using a Scoring Model," Sustainability, MDPI, vol. 12(19), pages 1-19, September.

    More about this item

    Keywords

    Intellectual Capital; Company's Performance; Sustainability Report; Value Added Intellectual Coefficient; Moderating Variable;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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