Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors

Hatane, Saarce Elsye; Kuanda, Elenne Stefanie; Cornelius, Elizabeth; Tarigan, Josua

doi:10.24843/jiab.2020.v15.i01.p07

Cited by 3 publications

(2 citation statements)

References 23 publications

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“…Customer capital, a part of the IC model, involves external relationships, including those with consumers, suppliers, and R&D. Thus, the management of intangible assets to the extent that it increases value for the company, achieving competitive advantage and enhancing productivity, is the essence of IC (Ulum, 2020). The synergy of human resources, innovation, and technology is integral to creating IC (Hatane et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia

Hidayati,

Nandiroh

2023

Jurnal Ilmiah Akuntansi dan Bisnis

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This study explores the impact of intellectual capital on the technical efficiency of Islamic banks in Indonesia, emphasizing the shift from traditional physical assets to intellectual resources like digital systems, technologies, and brand value. It analyzes nine Islamic banks out of fourteen in Indonesia from 2013 to 2022 using a two-stage data analysis method. The first stage involves the Data Envelopment Analysis (DEA) model to measure technical efficiency, while the second stage uses the fractional regression model (FRM) instead of the traditional Ordinary Least Squares (OLS) method. The research introduces the iB-VAIC coefficient as a new intellectual capital metric. DEA results show that the average efficiency score for Indonesian Islamic banks is 0.945, with only two banks achieving a perfect score. The FRM analysis indicates a significant link between intellectual capital (iB-VAIC) and technical efficiency, with different components of intellectual capital having varied impacts. The study finds a negative correlation between bank size and technical efficiency and provides insights for bank management and policy development in Islamic banking. Keywords: data envelopment analysis, intellectual capital, technical efficiency

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Section: Introductionmentioning

confidence: 99%

Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia

Hidayati,

Nandiroh

2023

Jurnal Ilmiah Akuntansi dan Bisnis

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“…There are dissimilarities in the results of an investigation that examines the audit committee on intellectual capital disclosures produced by Li, Mangena and Pike (2012), Haji, A.A. (2015), Hatane, Kuanda, Cornelius ,and Tarigan (2020), Taliyang andJusop (2011), andIsnalita (2018). Li et al (2012), and Balasundaram, (2018) which revealed that the audit committee has a positive impact on the disclosure intellectual capital.…”

Section: Introductionmentioning

confidence: 99%

Firm Size as Determinants of Intellectual Capital Disclosure

Fauziah

Murharsito

2021

mem

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<p>The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemical sub sectors that registered on the Indonesia Stock Exchange in the period of 2019. The sample was determined by using a method of purposive sampling, there were 104 samples. This research used multiple linear regression methods. Partly, the results of this analysis show that only firm size has an influence on intellectual capital disclosure. Meanwhile, the audit committee, business complexity and leverage have no significance on the disclosure of intellectual capital.</p>

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Board structure and disclosure of intellectual capital: An empirical study in an emerging market

Kusumawardani

Wardhani

Maria

et al. 2021

JGR

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Capital market regulators have concentrated on company transparency, including and also intellectual capital disclosure (ICD) throughout the previous decade. Jensen and Meckling (1976) stated that high disclosure can reduce agency costs and the uncertainty faced by investors. This research aims to explore the ways the board structure, comprising board size, independence, female board members and CEO dichotomy, affects intellectual capital disclosure within Indonesia. A sample comprising 323 non-commercial companies in 7 industries listed publicly from 2008 to 2017 on Indonesia Stock Exchanges (IDX) was analyzed using ordinary least squares (OLS) regression. This study found a positive and signiﬁcant impact of board size which implied that a higher total number of members of the board of directors results in a higher extent of ICD. The larger the number of outside board members, the better. This makes the board more independent and allows it to provide a higher level of corporate governance to shareholders. The findings revealed the level of ICD significantly and negatively affected CEO duality statistically. The complete findings indicated robust implications of board structure for ICD. This study may be utilized to facilitate higher intellectual capital awareness and foster ICD execution by IDX capital market administrators.

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Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors

Cited by 3 publications

References 23 publications

Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia

Technical Efficiency and Intellectual Capital Islamic Banks in Indonesia

Firm Size as Determinants of Intellectual Capital Disclosure

Board structure and disclosure of intellectual capital: An empirical study in an emerging market

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