This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners' composition, on the intellectual capital disclosure. This research applied quantitative approach by testing seven independent variables through multiple linear regression analysis. The samples taken were 80 annual reports from companies listed in the LQ-45 index in the year 2012-2013. The method employed to select the samples was purposive sampling. Content analysis was applied to analyze the intellectual capital disclosure. This study revealed that only the company size showed significant positive impact to the disclosure of intellectual capital, while profitability, leverage, liquidity, industry type, the audit firm size, and the independent commissioners composition did not bring significant effect. In addition, based on the results of content analysis it can be concluded that the intellectual capital disclosure is quite low, amounting to 46.9%, with relational capital amounted to 34.74%, 32.54% of structural capital, and human capital reached 32.71%.Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan, yaitu ukuran perusahaan, profitabilitas, leverage, likuiditas, dan tipe industri, serta struktur corporate governance, yang terdiri dari ukuran komite audit, dan komposisi komisaris independen terhadap intellectual capital disclosure. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif, dengan menguji tujuh variabel independen melalui analisis regresi linier berganda. Sampel yang digunakan adalah 80 laporan tahunan dari perusahaan yang terdaftar dalam indeks LQ-45 pada tahun 2012-2013. Metode yang digunakan untuk pemilihan sampel adalah purposive sampling. Content analysis digunakan untuk menganalisis intellectual capital disclosure. Penelitian ini memberikan hasil bahwa hanya ukuran
Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
Adanya disclosure initiative (inisiatif pengungkapan) pada perencanaan pajak merupakan solusi yang cukup kontributif, dan sudah diterapkan di beberapa negara. Penelitian ini bertujuan untuk melihat praktik pengungkapan penghindaran (perencanaan) pajak dari perspektif teori pemangku kepentingan. Walaupun sudah ada peraturan anti tax avoidance, hasil statistika deskriptif menunjukan bahwa tren penghindaran pajak di Indonesia sejak tahun 2001-2017 terus berjalan. Hal ini juga didukung dengan adanya fakta bahwa realisasi target penerimaan pajak Indonesia yang belum tercapai sejak tahun 2008. Telaah literatur pada penelitian ini mencapai kesimpulan bahwa praktik pengungkapan perencanaan perpajakan seharusnya dapat dipraktikan untuk mendukung sistem perpajakan yang sudah ada. Selain itu, praktik pengungkapan yang selaras dengan nilai transparansi ini, merupakan bentuk aplikasi dari teori pemangku kepentingan. Tulisan ini diharapkan dapat memberikan dukungan pada pemerintah Indonesia dalam mengurangi permasalahan penghindaran pajak agresif melalui transparansi perencanaan pajak. Selain itu, hasil dari kajian ini diharapkan dapat memperkaya wawasan intelektual dalam ilmu perpajakan
This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability. The data of this quantitative research was collected from a survey of 100 respondents and analyzed by using partial least squares. This study shows that green human capital and green structural capital have no significant effect on SMEs’ business sustainability and that green relational capital influences the sustainability of SMEs’ business. The findings enrich the abundance of knowledge concerning green intellectual capital, especially in the context of SMEs, and prove that green intellectual practices in the SMEs sector are still relatively low. They also imply that SMEs actors should pay more attention to the relational aspect as a relationship with stakeholders is the primary source of strength to win the competition.
This study aims to examine the effect of environmental uncertainty on innovation strategies and organizational performance and when combined with intellectual capital as variable that mediate innovation strategies and organizational performance. The research approach used is a quantitative approach through a survey method. The research was carried out by disseminating questionnaires to 55 respondents. Data analysis technique uses partial least square technique which is preceded by testing the instrument, inner and outer models. The results show that all hypotheses were supported. Environmental uncertainty can determine innovation strategies establishment and organizational performance. Meanwhile, the innovation strategy developed by the company can affect organizational performance. In addition, intellectual capital is proven to mediate innovation strategies and organizational performance, thus it can be inferred that innovation strategies become a fruitful factor in improving performance if supported by intellectual capital. This study is inseparable from a number of limitations, such as not involving other variables that can determine organizational performance, the low participation of respondents, so further research is expected to expand the research sample and consider other determinants, for instance management accounting systems and management control systems.
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