Pengaruh Firm Performance Terhadap Intellectual Capital Disclosure
Abstract
Intellectual capital is an intangible asset consisting of human resources (human capital), corporate organization (structural capital), and relational value (relational capital) that can increase the value of a company. The research objective is to obtain empirical facts about the effect of firm size, minority share, liquidity, profitability, leverage, asset turnover, and market to book value on intellectual capital disclosure. The research was conducted on companies listed on the Indonesia Stock Exchange in 2017-2021. The selected sample results contained 1,827 observational data. The information analysis procedure used is linear regression analysis. The results of the research prove that firm size has a positive effect on intellectual capital disclosure. Minority share, liquidity, profitability, leverage, asset turnover, and market to book value do not affect intellectual capital disclosure.
Keywords: Intellectual Capital Disclosure; Firm Performance.
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References
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Alfraih, M. M. (2018a). The role of corporate governance in intellectual capital disclosure. International Journal of Ethics and Systems, 34(1), 101–121. https://doi.org/10.1108/IJOES-02-2017-0026
Alfraih, M. M. (2018b). What drives intellectual capital reporting? Evidence from Kuwait. International Journal of Productivity and Performance Management, 67(3), 571–589. https://doi.org/10.1108/IJPPM-07-2016-0132
Astuti, R. N., Fachrurrozie, F., Amal, M. I., & Zahra, S. F. (2020). Does audit committee quality mediate determinants of intellectual capital disclosure? Journal of Asian Finance, Economics and Business, 7(7), 199–208. https://doi.org/10.13106/jafeb.2020.vol7.no7.199
Chowdhury, L. A. M., Rana, T., & Azim, M. I. (2019). Intellectual capital efficiency and organisational performance: In the context of the pharmaceutical industry in Bangladesh. Journal of Intellectual Capital, 20(6), 784–806. https://doi.org/10.1108/JIC-10-2018-0171
Dewayanto, T., Honggowati, S., & Wahyu, S. (2020). Effect of Business Models on Intellectual Capital Disclosure : Empirical Studies in Indonesian Manufacturing Companies. International Journal of Innovation, Creativity and Change., 13(10), 1712–1725.
Fauziah, F. E., & Murharsito, M. (2021). Firm Size As Determinants of Intellectual Capital Disclosure. Media Ekonomi Dan Manajemen, 36(2), 136. https://doi.org/10.24856/mem.v36i2.1820
Hatane, S. E., Tarigan, J., Kuanda, E. S., & Cornelius, E. (2021). The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand. Accounting Research Journal. https://doi.org/10.1108/ARJ-02-2020-0022
Ilhamdi, I., & Arianti, N. E. S. (2019). Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah. Jurnal Akuntansi Dan Keuangan Islam, 5(2), 139–157. https://doi.org/10.35836/jakis.v5i2.19
Manes Rossi, F., Nicolò, G., & Tartaglia Polcini, P. (2018). New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities. Journal of Intellectual Capital, 19(4), 814–835. https://doi.org/10.1108/JIC-09-2017-0119
Mardini, G. H., & Lahyani, F. E. (2020). Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements. Journal of Intellectual Capital, 2017. https://doi.org/10.1108/JIC-02-2020-0053
Naimah, Z., & Mukti, N. A. (2019). The influence of audit committee’s and company’s characteristic on intellectual capital disclosure. Asian Journal of Accounting Research, 4(2), 170–180. https://doi.org/10.1108/ajar-05-2019-0036
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Nicolò, G., Aversano, N., Sannino, G., & Tartaglia Polcini, P. (2021). ICD corporate communication and its determinants: evidence from Italian listed companies’ websites. Meditari Accountancy Research, 29(5), 1209–1232. https://doi.org/10.1108/MEDAR-03-2020-0834
Novrian, R., Arfan, M., & Djalil, M. A. (2020). The Influence of Firm Size , Age , And And Profitability on Intellectual Capital Disclosure of Indonesian Banking Industry The Influence of Firm Size on Intellectual Capital. East African Scholars Journal of Economics, Business and Mnagement, 4464(4), 330–335. https://doi.org/10.36349/EASJEBM.2020.v03i04.047
Nurdin, nurul nisah, Hady, H., & Nalurita, F. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Pengungkapan Intellectual Capital. Seminar Nasional Pakar, 1–7.
Raimo, N., Ricciardelli, A., Rubino, M., & Vitolla, F. (2020). Factors affecting human capital disclosure in an integrated reporting perspective. Measuring Business Excellence, 24(4), 575–592. https://doi.org/10.1108/MBE-05-2020-0082
Sugandi, H., & Handojo, I. (2019). the Determinants of Intellectual Capital Disclosure. Jurnal Bisnis Dan Akuntansi, 20(2), 93–100. https://doi.org/10.34208/jba.v20i2.413
Suri Utami, R., & Agustin, H. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure. Jurnal Eksplorasi Akuntansi, 2(3), 3197–3215. https://doi.org/10.24036/jea.v2i3.277
Tausch, H. (2014). Horst Bredekamp, Leibniz und die Revolution der Gartenkunst. Herrenhausen, Versailles und die Philosophie der Blätter. In Arbitrium (Vol. 32, Issue 1). https://doi.org/10.1515/arbi-2013-0082
Vitolla, F., Raimo, N., Marrone, A., & Rubino, M. (2020). The role of board of directors in intellectual capital disclosure after the advent of integrated reporting. Corporate Social Responsibility and Environmental Management, 27(5), 2188–2200. https://doi.org/10.1002/csr.1957
Wicaksono, D., Islam, U., & Syafiiah, A. (2020). Komisaris Independen Terhadap Pengungkapan Intellectual Capital Dengan Profitabilitas. 3(1), 123–138.
Wicaksono, M. A., Rahardja, Y., & Chernovita, H. P. (2020). Analisis Tata Kelola Teknologi Informasi Menggunakan Framework Cobit 5 Domain Edm. JSiI (Jurnal Sistem Informasi), 7(1), 25. https://doi.org/10.30656/jsii.v7i1.2027
Yessica Delvia, & Nico Alexander. (2019). the Effect of Size, Firm Age, Growth, Audit Reputation, Ownership and Financial Ratio on Intellectual Capital Disclosure. Jurnal Bisnis Dan Akuntansi, 20(1), 69–76. https://doi.org/10.34208/jba.v20i1.410
Yopie, S., & Desiani. (2021). Pengaruh Kinerja Perusahaan Keluarga Dengan Gender, Kepemilikan Manajerial, Kepemilikan Keluarga, Board Characteristic, Umur Perusahaan, Ukuran Perusahaan Dan Sektor Bisnis Perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 2227–2241.
Alfraih, M. M. (2018a). The role of corporate governance in intellectual capital disclosure. International Journal of Ethics and Systems, 34(1), 101–121. https://doi.org/10.1108/IJOES-02-2017-0026
Alfraih, M. M. (2018b). What drives intellectual capital reporting? Evidence from Kuwait. International Journal of Productivity and Performance Management, 67(3), 571–589. https://doi.org/10.1108/IJPPM-07-2016-0132
Astuti, R. N., Fachrurrozie, F., Amal, M. I., & Zahra, S. F. (2020). Does audit committee quality mediate determinants of intellectual capital disclosure? Journal of Asian Finance, Economics and Business, 7(7), 199–208. https://doi.org/10.13106/jafeb.2020.vol7.no7.199
Chowdhury, L. A. M., Rana, T., & Azim, M. I. (2019). Intellectual capital efficiency and organisational performance: In the context of the pharmaceutical industry in Bangladesh. Journal of Intellectual Capital, 20(6), 784–806. https://doi.org/10.1108/JIC-10-2018-0171
Dewayanto, T., Honggowati, S., & Wahyu, S. (2020). Effect of Business Models on Intellectual Capital Disclosure : Empirical Studies in Indonesian Manufacturing Companies. International Journal of Innovation, Creativity and Change., 13(10), 1712–1725.
Fauziah, F. E., & Murharsito, M. (2021). Firm Size As Determinants of Intellectual Capital Disclosure. Media Ekonomi Dan Manajemen, 36(2), 136. https://doi.org/10.24856/mem.v36i2.1820
Hatane, S. E., Tarigan, J., Kuanda, E. S., & Cornelius, E. (2021). The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand. Accounting Research Journal. https://doi.org/10.1108/ARJ-02-2020-0022
Ilhamdi, I., & Arianti, N. E. S. (2019). Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah. Jurnal Akuntansi Dan Keuangan Islam, 5(2), 139–157. https://doi.org/10.35836/jakis.v5i2.19
Manes Rossi, F., Nicolò, G., & Tartaglia Polcini, P. (2018). New trends in intellectual capital reporting: Exploring online intellectual capital disclosure in Italian universities. Journal of Intellectual Capital, 19(4), 814–835. https://doi.org/10.1108/JIC-09-2017-0119
Mardini, G. H., & Lahyani, F. E. (2020). Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements. Journal of Intellectual Capital, 2017. https://doi.org/10.1108/JIC-02-2020-0053
Naimah, Z., & Mukti, N. A. (2019). The influence of audit committee’s and company’s characteristic on intellectual capital disclosure. Asian Journal of Accounting Research, 4(2), 170–180. https://doi.org/10.1108/ajar-05-2019-0036
Nicolo’, G., Manes-Rossi, F., Christiaens, J., & Aversano, N. (2020). Accountability through intellectual capital disclosure in Italian Universities. In Journal of Management and Governance (Vol. 24, Issue 4). Springer US. https://doi.org/10.1007/s10997-019-09497-7
Nicolò, G., Aversano, N., Sannino, G., & Tartaglia Polcini, P. (2021). ICD corporate communication and its determinants: evidence from Italian listed companies’ websites. Meditari Accountancy Research, 29(5), 1209–1232. https://doi.org/10.1108/MEDAR-03-2020-0834
Novrian, R., Arfan, M., & Djalil, M. A. (2020). The Influence of Firm Size , Age , And And Profitability on Intellectual Capital Disclosure of Indonesian Banking Industry The Influence of Firm Size on Intellectual Capital. East African Scholars Journal of Economics, Business and Mnagement, 4464(4), 330–335. https://doi.org/10.36349/EASJEBM.2020.v03i04.047
Nurdin, nurul nisah, Hady, H., & Nalurita, F. (2019). Pengaruh Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Pengungkapan Intellectual Capital. Seminar Nasional Pakar, 1–7.
Raimo, N., Ricciardelli, A., Rubino, M., & Vitolla, F. (2020). Factors affecting human capital disclosure in an integrated reporting perspective. Measuring Business Excellence, 24(4), 575–592. https://doi.org/10.1108/MBE-05-2020-0082
Sugandi, H., & Handojo, I. (2019). the Determinants of Intellectual Capital Disclosure. Jurnal Bisnis Dan Akuntansi, 20(2), 93–100. https://doi.org/10.34208/jba.v20i2.413
Suri Utami, R., & Agustin, H. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Reputasi Kantor Akuntan Publik Terhadap Intellectual Capital Disclosure. Jurnal Eksplorasi Akuntansi, 2(3), 3197–3215. https://doi.org/10.24036/jea.v2i3.277
Tausch, H. (2014). Horst Bredekamp, Leibniz und die Revolution der Gartenkunst. Herrenhausen, Versailles und die Philosophie der Blätter. In Arbitrium (Vol. 32, Issue 1). https://doi.org/10.1515/arbi-2013-0082
Vitolla, F., Raimo, N., Marrone, A., & Rubino, M. (2020). The role of board of directors in intellectual capital disclosure after the advent of integrated reporting. Corporate Social Responsibility and Environmental Management, 27(5), 2188–2200. https://doi.org/10.1002/csr.1957
Wicaksono, D., Islam, U., & Syafiiah, A. (2020). Komisaris Independen Terhadap Pengungkapan Intellectual Capital Dengan Profitabilitas. 3(1), 123–138.
Wicaksono, M. A., Rahardja, Y., & Chernovita, H. P. (2020). Analisis Tata Kelola Teknologi Informasi Menggunakan Framework Cobit 5 Domain Edm. JSiI (Jurnal Sistem Informasi), 7(1), 25. https://doi.org/10.30656/jsii.v7i1.2027
Yessica Delvia, & Nico Alexander. (2019). the Effect of Size, Firm Age, Growth, Audit Reputation, Ownership and Financial Ratio on Intellectual Capital Disclosure. Jurnal Bisnis Dan Akuntansi, 20(1), 69–76. https://doi.org/10.34208/jba.v20i1.410
Yopie, S., & Desiani. (2021). Pengaruh Kinerja Perusahaan Keluarga Dengan Gender, Kepemilikan Manajerial, Kepemilikan Keluarga, Board Characteristic, Umur Perusahaan, Ukuran Perusahaan Dan Sektor Bisnis Perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3), 2227–2241.
Published
2022-07-26
How to Cite
TANG, Sukiantono; ANGELINE, Angeline.
Pengaruh Firm Performance Terhadap Intellectual Capital Disclosure.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 7, p. 1828-1841, july 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/87473>. Date accessed: 28 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i07.p12.
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