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.
Organizational Citizenship Behavior (OCB) is a new concept in terms of performance analysis that is not regulated by the organization, and a formal reward system is not taken into account, but this behavior will encourage the effectiveness and efficiency of the overall organizational function. High employee performance will also be created when Quality of Work Life (QWL) provides comfort and prosperity in the work environment, because it is consideredbe able to increase the role and contribution of employees in an organization. High work motivation will also have an impact on the better performance given by employees to achieve the goals of the institution. The purpose of this research are to find out whether or not : OCB affects work motivation, QWL affects work motivation, OCB affects employee performance, QWL affects employee performance, Work motivation affects employee performance, The effect of work motivation as a mediation of OCB to employee performance, The effect of work motivation as a mediation of the QWL to work performance.
This research aims to obtain empirical evidence on the effect of company characteritics on risk management disclosure (RMD) from the annual reports of manufacturing companies. The sample consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010–2012. The total sample included 72 companies with three years observation and the examined firms reached 216. Results indicate that independent variables (firm size, profitability, leverage, public ownership, management ownership, and business complexity) have a significant effect on RMD. However, the hypotheses test with partial t-test indicate different results. Firm size (FS) and management ownership (MO) have significant effects, whereas leverage (LEV) has a negative and significant effect on RMD. Other variables, namely profitability (PRO), public ownership (PO), and business complexity (BC), have no significant effect on RMD.
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