Determinan Faktor Pengungkapan Modal Intelektual dan Tingkat Pengungkapan Per Industrinya pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia
Abstract
This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of independence board, size of audit committee, profitability, age of company, size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.
References
Abeysekera, I., 2008, “Intellectual Capital Disclosure Trends: Singapore and Sri Lanka”, Journal of Intellectual Capital, Vol 9 (4), hal 723-737.
Anthony, R.N. dan Govindarajan, V., 2005, Sistem Pengendalian Manajemen, Edisi 11, Salemba Empat, Jakarta.
Boedi, S., 2008, “Pengungkapan Intellectual Capital dan Kapitalisasi Pasar (Studi Empiris pada Perusahaan Publik di Indonesia)”, Tesis, Strata 2, Universitas Diponegoro, Semarang.
Bozzolan, S., Favotto, F., dan Ricceri, F., 2003, “Italian annual intellectual capital disclosure, Journal of Intellectual Capital, Vol 4(4), hal 543–558.
Bukh, P. N., Nielsen, C., Gormsen, P., dan Mouritsen, J., 2005, “Disclosure of Information on Intellectual Capital in Danish IPO Prospectuses”, Accounting, Auditing & Accountability Journal, Vol 18 (6), hal 713–732.
Cerbioni, F. dan Parbonetti, A., 2007, “Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies”, European Accounting Review, Vol. 16(4), hal 791-826.
Chang, Y., Chang, H., Chi, H., dan Chiu, W., 2004, “Firm Attributes and Intellectual Capital Disclosure: Evidences from IPO Prospectuses in Taiwan”, In European Conference on Intellectual Capital, hal 115–124.
Garcia-Meca, E. dan Martínez, I., 2007, “The Use of Intellectual Capital Information in Investment Decision”, The International Journal of Accounting, Vol. 42 (1), hal 57-81.
Guthrie, J., Petty, R., Yongvanich, K., dan Ricceri, F., 2004, “Using Content Analysis as A Research Method to Inquire into Intellectual Capital Reporting”, Journal of Intellectual Capital, Vol 5(2), hal 282–293.
Healy, P. M. dan Palepu, K. G., 2001, “Information Asymmetry, Corporate Disclosure, and The Capital Markets: A Review of The Empirical Disclosure Literature”, Journal of Accounting and Economics, Vol 31(1-3), hal 405–440.
Istanti, S.L.W., 2009, “Faktor-Faktor yang Mempengaruhi Pengungkapan Sukarela Modal Intelektual”, Tesis, Strata 2, Universitas Diponegoro, Semarang.
Li, J., Pike, R., dan Haniffa, R., 2007, “Intellectual Capital Disclosurein Knowledge Rich Firms: The Impact of Market and Corporate Governance Factors”, Working paperseries.
OECD, 2015, G20/OECD Principles of Corporate Governance, Organisation for Economic Co-operation and Development.
Petty, R., dan Guthrie, J., 2000, “Intellectual Capital Literature Review Measurement, Reporting and Management”, Journal of Intellectual Capital, Vol 1(2), hal 155–176.
Purnomosidhi, B., 2006, “Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ”, Jurnal Riset Akuntansi Indonesia, Vol. 9 (1), hal 1-20.
Saleh, N.M., Hassan, M.S., Jaffar, R., dan Shukor, Z.A., 2010, “Intellectual Capital Disclosure Quality: Lessons from Selected Scandinavian Countries”, Journal of Knowledge Management, Vol. VIII (4), hal 39-60.
Sembiring, E. R., 2005, “Karakteristik Perusahaan dan Pengungkapan Tanggung Jawab Sosial: Studi Empiris pada Perusahaan yang tercatat di Bursa Efek Jakarta”, Simposium Nasional Akuntansi VII.
Singh, I. dan Zahn, J-L.W.M.V., 2008, “Determinants of Intellectual Capital Disclosure in Prospectuses of Initial Public Offerings”, Accounting and Business Research, Vol. 38 (5), hal 409-431.
Susilowati, Y., Wachid, N., Aini, N., dan Anggana, L., 2015, “Konsekuensi Ukuran Perusahaan, Profitabilitas, Pengungkitan, Umur Perusahaan, Struktur Kepemilikan, Komisaris Independen terhadap Pengungkapan Modal Intelektual”, Management Dynamics Conference.
Utomo, A. I. dan Chariri, A., 2015, “Faktor-Faktor yang Mempengaruhi Pengungkapan Modal Intelektual dan Dampaknya terhadap Nilai Perusahaan”, Simposium Nasional Akuntansi XVIII.
White G., Lee., A., dan Tower, G., 2007, “Drivers of Voluntary Intellectual Capital Disclosure in Listed Biotechnology Companies”, Journal of Intellectual Capital, Vol 8(3), hal 517-537.
Whiting, R. H., dan Woodcock, J., 2011, “Firm Characteristics and Intellectual Capital Disclosure by Australian Companies”, Jurnal of Human Resourche Costing & Accounting, Vol. 15(2), hal. 102-126.
Williams, S. M., 2006, “Is Intellectual Capital Performance and Disclosure Practices Related?”, Journal of Intellectual Capital, Vol 2(3), hal 192–203.
Yau, F.S., Chun, L.S., dan Balaraman, R., 2009, “Intellectual Capital Reporting and Corporate Characteristic of Public-Listed Companies in Malaysia”, Journal of Financial Reporting & Accounting, Vol. 7 (1), hal 17-35.
DOI: 10.30595/kompartemen.v16i1.2458
Copyright (c) 2018 KOMPARTEMEN: Jurnal Ilmiah Akuntansi

This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928