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Intellectual Capital Disclosure: Suatu Analisis Dengan Four Way Numerical Coding System

Author

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  • Ihyaul Ulum

    (University of Muhammadiyah Malang)

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis Pengungkapan Modal Intelektual (ICD) praktik perusahaan perbankan di Indonesia. Kerangka IC yang digunakan dalam penelitian ini merupakan modifikasi dari IFAC (1998) dan Guthrie et al. (1999) dengan nomor Peraturan Bapepam-LK: Kep-431 / BL/2012. Data diambil dari perusahaan perbankan Indonesia yang terdaftar di Bursa Efek Indonesia selama tiga tahun, 2006, 2009, dan 2012. Sampel terdiri dari 64 bank. Analisis data dilakukan melalui analisis isi dengan pembobotan/scoring antara 0-3, mengacu pada four way numerical coding system. Secara keseluruhan, jumlah ICD dalam laporan tahunan meningkat dari tahun 2006, 2009, dan 2012 kecuali untuk komponen modal relasional (RC) yang mengalami fluktuasi. Dilihat dari bobot pengungkapan yang dianalisis dengan four way numerical coding system, tampak bahwa sebagian besar informasi IC diungkapkan dalam bentuk narasi.

Suggested Citation

  • Ihyaul Ulum, 2015. "Intellectual Capital Disclosure: Suatu Analisis Dengan Four Way Numerical Coding System," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(1), pages 39-50, Juni.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:1:p:39-50
    DOI: http://dx.doi.org/10.20885/jaai.vol19.iss1.art4
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    Citations

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    Cited by:

    1. Monika Barak & Rakesh Kumar Sharma, 2024. "Does intellectual capital impact the financial performance of Indian public sector banks? An empirical analysis using GMM," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-11, December.
    2. Zulfikar Ikhsan Pane & Roy Sembel & Yvonne Agustine, 2021. "Street earnings as a mediator of the effect of intellectual capital disclosure, customer value, and research development activities on firm value," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 242-259, November.

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