Analysis of Intellectual Capital Diclosure Practises: Empirical Study on Services Companies Listed on Indonesia Stock Exchange
- Bambang Bemby SoebyaktoAffiliated withFaculty of Economics, University of Sriwijaya
- , Mira AgustinaAffiliated withFaculty of Economics, University of Sriwijaya
- , MukhtaruddinAffiliated withAccounting Department, Sriwijaya University
Integrated Reporting provides a report that fully integrates financial and non-financial information company. One category of integrated reporting is intellectual capital. It is a voluntary disclosure contained in the company's annual report. The purpose of this study is to analyze the practice of Intellectual Capital Disclosure (ICD) in service companies listed in Indonesia Stock Exchange and empirically examine the effect of corporate governance is proxied by the concentration of ownership, firm size proxied by total assets, the level of profitability is proxied by Return on Assets, leverage, and company listing age on the Stock Exchange on ICD.
Samples companies in this study are a service company listed in Indonesia Stock Exchange period 2009-2013. The sampling technique is using purposive sampling method. Based on the established criteria, the company sampled 131 companies. This study uses panel data analysis.
The results of this study indicate that the level of ICD in Services Company listed on the Indonesia Stock Exchange is still low. The results of empirical testing in this study indicate that corporate governance, firm size, profitability, leverage, and a listing of companies on the Stock Exchange simultaneously have significant affect to ICD. Partially firm size, profitability, and company listing age on the Stock Exchange have significant effect on ICD, while good corporate governance and leverage levels have no significant effect on ICD.
KeywordsCorporate Governance Firm Size Integrated Reporting Intellectual Capital Disclosure Leverage Listing Period and Profitability
- Analysis of Intellectual Capital Diclosure Practises: Empirical Study on Services Companies Listed on Indonesia Stock Exchange
- Open Access
- Available under Open Access This content is freely available online to anyone, anywhere at any time.
GSTF Journal on Business Review (GBR)
- Online Date
- September 2015
- Online ISSN
- Global Science and Technology Forum
- Additional Links
- Corporate Governance
- Firm Size
- Integrated Reporting
- Intellectual Capital Disclosure
- Listing Period and Profitability