The Effect of Size, Firm Age, Growth, Audit Reputation, Ownership and Financial Ratio on Intellectual Capital Disclosure

Delvia, Yessica; Alexander, Nico

doi:10.34208/jba.v20i1.410

Cited by 3 publications

(2 citation statements)

References 8 publications

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“…The results of this study are in line with researchers (Delvia & Alexander, 2019;Luthan et al, 2018;Novrian et al, 2020) who found that increasing company age affects disclosure of intellectual capital. (A Nugroho, 2012) explains that based on the aging business agency theory, mandatory reporting is more effective.…”

Section: Impact Of Firm Age On Icdsupporting

confidence: 91%

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Nasution,

Junaidi

2023

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The publishing of PSAK No. 19 on intangible assets marked the beginning of the idea of intellectual capital in Indonesia. It turns out that even while Indonesia has seen an increase in the disclosure of intellectual property, it is still a very little rise. Companies in Indonesia should be compelled to declare their intellectual property, especially those in the finance industry. This is because the financial services sector employs more intellectual capital in its operations than the industrial sector, which is heavily reliant on information and hence needs more on tangible assets. The purpose of this study is to ascertain how business age, leverage, profitability, and independent commissioners affect the disclosure of intellectual property. This study used a sample of 83 financial sector businesses that were listed on the Indonesia Stock Exchange in 2020–2021. There were 105 enterprises in the population overall. Panel data regression analysis with the Eviews programme version 12 is used in this study. The results of this study show that company age, debt, and business size all have positive and significant effects on the disclosure of intellectual capital. Profitability and the presence of independent commissioners, however, have little bearing on the disclosure of intellectual property. This study also shows that a variety of factors, like firm age, profitability, leverage, and independent commissioners, might affect the disclosure of intellectual property. Keywords: Determinant, Intellectual Capital Disclosure

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Section: Impact Of Firm Age On Icdsupporting

confidence: 91%

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Nasution,

Junaidi

2023

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“…Profitabilitas didefinisikan sebagai kemampuan suatu perusahaan dalam menghasilkan laba atas hasil operasi perusahaan pada suatu periode tertentu, yang dihasilkan dari penggunaan aktiva atau modal yang dimiliki perusahaan tersebut (Delvia dan Alexander 2019). perusahaan dengan tingkat profitabilitas yang tinggi mencerminkan kinerja perusahaan yang berjalan dengan baik, dan begitu juga sebaliknya (Almalita 2018).…”

Section: Profitabilitas Dan Manajemen Labaunclassified

Kepemilikan Institusional, Leverage Dan Faktor Lainnya Terhadap Manajemen Laba

Cantika,

Susanti

2023

EJATSM

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The aim of this study is to obtain empirical evidence about the effect of institutional ownership, composition of independent commissioners, composition of board of directors, audit committee, audit quality, size of the company, leverage, and profitability toward earnings management. This study used a sample of manufacturing companies that listed in Indonesia Stock Exchange (IDX) for three years, 2019 to 2021. The number of sample which collected with purposive sampling method is 74 companies with 218 data as a total. The study uses multiple regression method to examine the effect of independent variables on the dependent variable earnings management. The result of this study indicates that composition of independent commissioners and composition of board of directors have negative effect on earnings management, meanwhile leverage and profitability have positive effect on earnings management. On the other hand, other independent variables such as institutional ownership, audit committee, audit quality, and size of the company have no effect on earnings management.

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Financial Network Analysis on the Performance of Companies Using Integrated Entropy–DEMATEL–TOPSIS Model

Fai

Siew

Lam

2022

Entropy

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In this paper, we propose a multi-criteria decision making (MCDM) model by integrating the entropy–DEMATEL with TOPSIS model to analyze the causal relationship of financial ratios towards the financial performance of the companies. The proposed model is illustrated using the financial data of the companies of Dow Jones Industrial Average (DJIA). The financial network analysis using entropy–DEMATEL shows that the financial ratios such as debt to equity ratio (DER) and return on equity (ROE) are classified into the cause criteria group, whereas current ratio (CR), earnings per share (EPS), return on asset (ROA) and debt to assets ratio (DAR) are categorized into the effect criteria group. The top three most influential financial ratios are ROE, CR and DER. The significance of this paper is to determine the causal relationship of financial network towards the financial performance of the companies with the proposed entropy–DEMATEL–TOPSIS model. The ranking identification of the companies in this study is beneficial to the investors to select the companies with good performance in portfolio investment. The proposed model has been applied and validated in the portfolio investment using a mean-variance model based on the selection of companies with good performance. The results show that the proposed model is able to generate higher mean return than the benchmark DJIA index at minimum risk. However, short sale is not allowed for the applicability of the proposed model in portfolio investment.

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The Effect of Size, Firm Age, Growth, Audit Reputation, Ownership and Financial Ratio on Intellectual Capital Disclosure

Cited by 3 publications

References 8 publications

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

Kepemilikan Institusional, Leverage Dan Faktor Lainnya Terhadap Manajemen Laba

Financial Network Analysis on the Performance of Companies Using Integrated Entropy–DEMATEL–TOPSIS Model

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