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Intellectual capital disclosure: Suatu analisis dengan four way numerical coding system

46 citations0/0 files storedJurnal Akuntansi & Auditing Indonesia

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Intellectual Capital and Performance Analysis Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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.

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References

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