Ukuran Perusahaan Dan Tata Kelola Dalam Mengungkapkan Modal Intelektual

Henny Wirianata; Amin Wijoyo; Liana Susanto; Viriany

doi:10.24912/je.v26i1.714

Authors

Henny Wirianata Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Amin Wijoyo Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Liana Susanto Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Viriany Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

DOI:

https://doi.org/10.24912/je.v26i1.714

Keywords: Company Size, GCG, Intellectual Capital Disclosure.

Abstract

The research data processed is from the 2016 - 2018 financial report for the manufacturing industry registered in IDX. Sample data were taken purposive random sampling. Data processing and analysis with data panel regression using the Eviews 10 program. The results of the data found that significantly the size of the company and GCG has an influence over the disclosure of intellectual capital. The company's size variable indicates it has a positive significant influence. Meanwhile, of the five components of GCG tested, only the size of the board of directors partially positively influenced the level of disclosure about intellectual capital. Other GCG variables, namely independent commissioners, audit committees, and institutional ownership, have no significant influence.

Author Biographies

Henny Wirianata, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

hennyw@fe.untar.ac.id

Amin Wijoyo, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

amin@gmail.com

Liana Susanto, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

liana@gmail.com

Viriany, Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

viriany@gmail.com

References

Abhayawansa, S., and Azim, M. (2014). Corporate Reporting of Intellectual Capital: Evidence from the Bangladeshi Pharmaceutical Sector. Asian Review of Accounting. 22(2). 98-127.

Aisyah, C. N., dan Sudarno. (2014). Pengaruh Struktur Kepemilikan Dan R&D Terhadap Luas Pengungkapan Modal Intelektual. Diponegoro Journal Of Accounting. 3 (3). 1-9.

Anggraini, Y. D. (2013). Pemetaan Pola Pengungkapan Intellectual Capital Perusahaan-Perusahaan Perbankan Yang Terdaftar Pada Bursa Efek Indonesia Periode 2011. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya. Vol.2 No.2 (2013).

Beattie, V. And Thomson, S.J. (2007). Lifting The Lid On The Use Of Content Analysis To Investigate Intellectual Capital Disclosures, Accounting Forum, 31: 129-163.

Bidaki, S., and Hejazi, R. (2014). Effects Of Profitability On The Intellectual Capital Disclosure In Listed Companies In Tehran Stock Exchange. International Journal Of Education And Applied Sciences. 1(5), 248-255. October. 248- 255.

Bontis, N. (1998). Intellectual Capital: An Exploratory Study That Develops Measures And Models. Management Decision 36/2 [1998] 63–76.

Bruggen, A., Vergauwen, P., and Dao, M. (2009). Determinants Of Intellectual Capital Disclosure: Evidence From Australia. Management Decision. 47(2), 233-245.

Brennan, N. (2006). ‘Boards of directors and firm performance: is there an expectation gap?’, Corporate Governance, Vol. 14, No. 6, pp.577–593.

Cerbioni, F. and Parbonetti, A. (2007). ‘Exploring the effects of corporate governance on intellectual capital disclosures: an analysis of European biotechnology companies’, European Accounting Review, Vol. 16, No. 4, pp.791–826.

Dey, P. K., and Faruq, M. O. (2019). Determinants Of Intellectual Capital Disclosure: An Investigation On DS30 Firms In Bangladesh. Asian Journal Of Accounting Perspectives, 12 (2), 27-48.

Freeman, R. E. (1984). Strategic management: A stakeholder approach. Boston: Pitman.

Gan, K., Saleh, Z., Abessi, M., and Huang, C.C. (2013). Intellectual Capital Disclosure In The Context Of Corporate Governance. International Journal Of Learning And Intellectual Capital. 10(1), 52-70.

Helmiatin. (2015). Optimalisasi Peran Modal Intelektual Terhadap Kinerja Karyawan. Etikonomi. 14 (1), 51-68.

Hindun, D. (2018). Pengaruh Karakteristik Komite Audit dan Konsentrasi Kepemilikan Terhadap Pengungkapan Intellectual Capital. Jurnal Akuntansi Universitas Negeri Padang.6 (1).

Isnalita, F. R. (2018). The Effect Of Company Characteristics And Corporate Governance On The Practices Of Intellectual Capital Disclosure. International Research Journal Of Business Studies | Vol. XI No. 03 (December 2018 - March 2019) / 217 – 230 DOI: Https://Doi.Org/10.21632/Irjbs

Jelčić, K. (2007). Intellectual Capital: Handbook Of IC Management In Companies.

Kateb, I. (2014). The Determinants Of Intellectual Capital Disclosure: Evidence From French Stock Exchange. International Journal Of Accounting And Financial Reporting, 4 (2), 628-646.

Kieso, D. E., J. J. Weygandt, and T. D. Warfield. (2018). Intermediate Accounting IFRS Edition. Third Edition. John Wiley & Sons, Inc.

Mouritsen, J., Larsen, H.T. and Bukh, P.N.D. (2001) ‘Intellectual capital and the ‘capable firm’: narrating, visualizing and numbering for managing knowledge’, Accounting, Organizations and Society, Vol. 26, Nos. 7/8, pp.735–762.

Muryanti, Y. D., and Subowo. (2017). The Effect Of Intelectual Capital Performance, Profitability, Leverage, Managerial Ownership, Institutional Ownership, And Independent Commissioner On The Disclosure Of Intelectual Capital. Accounting Analysis Journal, 6 (1), 56-62.

Nurlis. (2017). The Influence Of Corporate Governance Mechanism And Characteristics On Intellectual Capital Disclosure: A Study Of Companies Listed In The Indonesian Stock Exchange. European Journal Of Business And Management, 9 (20), 49-56.

OECD. (2015). G20/OECD Principles Of Corporate Governance, Organisation For Economic Co-Operation And Development.

Ousama, A. A, Fatima, A, and Hafiz-Majdi, A, R. (2012). Determinants of Intellectual Capital Reporting. Journal of Accounting in Emerging Economies, Vol. 2 No. 2, pp. 119-139. DOI: 10.1108/20421161211229808.

Rahman, M. M. (2017). Disclosure quality of CEO compensation and its determinants: Empirical evidence from listed banks of Bangladesh. Journal of Business Studies (Special International Edition), 2(1), 61-85. DOI: https://www.fbs-du.com/news_event/2nd2.pdf.

Rahman, M. M., Sobhan, R., and Islam, M. S. (2019). Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh. Journal of Business Economics and Environmental Studies, 9 (2), 35-46.

Rahman, M. M., and Hasan, M. M. (2019). Determinants Of Quality Of Financial Information: Empirical Evidence From Cement Sector Of Bangladesh. The Journal Of Business Economics And Environmental Studies, 9(1), 13-20.

Rezki, S. B. (2018). Determinan Faktor Pengungkapan Modal Intelektual Dan Tingkat Pengungkapan Per Industrinya Pada Seluruh Perusahaan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi. Maret. XVI(1), 95-108.

Stewart, T.A. (1997). Intellectual Capital: The New Wealth Of Organizations. Doubleday/Currency, New York, NY.

Subaida, I. (2019). Pengaruh Corporate Governance Terhadap Nilai Perusahaan Dengan Pengungkapan Intellectual Capital Sebagai Variabel Intervening. Jurnal Penelitian Ipteks. Vol.4 No. 1. 1-12.

Sveiby, Karl E. (1998). Measuring Intangibles And Intellectual Capital – An Emerging First Standard.

Sveiby, Karl E. (2010). Methods of Measuring Intangible Assets.

Utomo, S. I. dan A. Chariri. (2015). Faktor-Faktor Yang Mempengaruhi Pengungkapan Modal Intelektual Dan Dampaknya Terhadap Nilai Perusahaan. Simposium Nasional Akuntansi XVII, Medan.

Užienė, L. and E. Stankutė. (2015). Factors Influencing Intellectual Capital Measurement Practices. 20th International Scientific Conference Economics And Management - 2015 (ICEM-2015). Procedia - Social And Behavioral Sciences 213. 351 – 357 DOI: Doi: 10.1016/J.Sbspro.2015.11.550.

Wahyuni, M. A. dan N. K. Rasmini. (2016). Pengaruh Mekanisme Corporate Governance Pada Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia). Jurnal Buletin Studi Ekonomi. 21(1). Februari.48-59.

Wibowo, E. (2010). Implementasi Good Corporate Governance Di Indonesia Jurnal Ekonomi dan Kewirausahaan. 10(2), Oktober. 129 – 138.

Widiatmoko, J., and Indarti, M. G. (2017). The Influence of Corporate Governance and Company Characteristics on Intellectual Capital Disclosures. Advanced Science Letters. 23(8). 7059-7061.

POJK Nomor 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit

www.idx.co.id