Intellectual capital disclosure: Suatu analisis dengan four way numerical coding system

Abstract

The purpose of this study is to investigate the Intellectual Capital Disclosure (ICD) practice of Indonesian banking companies. IC framework used in this study is a modification of IFAC (1998) and Guthrie et al. (1999) with Bapepam-LK regulation number: Kep-431 / BL / 2012. Data were drawn from Indonesian banking companies listed on Indonesia Stock Exchange for three years, 2006, 2009, and 2012. The samples consist of 64 banks. Data analysis was performed through content analysis with weighting/scoring between 0-3, referred to the 'four way numerical coding system'. Overall, the number of ICD in the annual report increased from 2006, 2009, and 2012 except for the components of relational capital (RC) which fluctuated. Viewed from the weight of the disclosure are analyzed with numerical coding system four way, it appears that the majority of IC information disclosed are in the form of a narrative.

The Influence of Firm’s Characteristics on the Level of Intellectual Capital Disclosure of Indonesian Islamic Banking

“…Based on these criteria, a total sample of 34 companies were obtained. Total disclosure of information about the IC that is presented in the company's annual report ICD-In constucted by Ulum [25] Multiple regression is used to perform data analysis based on the SPSS application. Content Analysis.…”

The Effect of Liquidity, Firm Size, and Corporate Governance Toward Sustainability Report Disclosures (Survey on: Indonesia Sustainability Report Award Participant)

“…One of the desires and hopes that arise from stakeholders is that when a company gets a good financial performance (profit), the company is expected to make a positive contribution through a disclosure of the sustainability report. This theory states that all stakeholders have the right to be provided with information about how organizational activities affect them [11]. The existence of a company is strongly influenced by the support provided by stakeholders to the company.…”

“…Legitimacy theory states that organizations are continually looking for ways to ensure their operations are within the limits and norms that apply in the community. Legitimacy theory states that organizations will continuously operate in accordance with the boundaries and values accepted by the community around the company in an effort to gain legitimacy [11].…”

Does Intellectual Capital Disclosure Enhance Organization Governance? Evidence from Indonesian Biggest Organizations

“…IC information voluntary disclosure would become a very effective medium for the company in delivering superior quality of signal they have relating to the significant IC ownership to create future wealth (Guthrie and Petty 2000;Ulum 2015b). Management's considerations to disclose information voluntarily are influenced by cost and benefit factors.…”

“…The independent variable of this research was intellectual capital disclosure (ICD), while the dependent one was cost of equity capital (CoC). ICD was measured by using 36 items of framework constructed by Ulum (2015a). Meanwhile, CoC was calculated by applying Ohlson Model and modified with Random Walk pattern.…”