Board Structures dan Value-Added Intellectual Capital: Studi Kasus pada Industri Barang Konsumsi dan Perdagangan Indonesia

Hatane, Saarce Elsye; Gomes, M. Ivette; Sastrawati, Waisiyana

doi:10.9744/jak.19.1.24-36

Cited by 2 publications

(3 citation statements)

References 64 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In addition, empirical evidence shows that the larger the firm size, the more the IC disclosure was made in manufacturing firms. This discovery complies with [39]- [41].…”

Section: Discussionsupporting

confidence: 90%

“…Furthermore, studies by the following Europeans, [20], [37] and [38], concluded it had a positive influence on IC disclosure. Similar studies conducted in Indonesia and by [39]- [41] equally supported this claim. Therefore, the first hypothesis proposed in this research is that firm size has a positive influence on IC Disclosure.…”

Section: E Hypothesis Development 1) the Influence Of Firm Size On Ic Disclosuresupporting

confidence: 84%

See 1 more Smart Citation

Capital Structure and Ownership: Intellectual Capital Disclosure Indicator

Hersugondo¹,

Ghozali²,

Triwidyarti³

et al. 2021

Journal of Southwest Jiaotong University

View full text Add to dashboard Cite

The purpose of this paper is to examine the most significant determinants of the intellectual capital of manufacturing firms in Indonesia. Furthermore, using a regression model, it investigates whether the models proposed can provide the same explanation in Europe as in Indonesia. Multiple regression models were used during this study. Ten variables were tested statistically, using e-views of samples of 176 manufacturing companies listed on the Indonesia Stock Exchange during this study. The results indicate that leverage, audit committee, company size, and the independent board positively influence intellectual capital disclosure. However, leverage has a negative effect on firm size. These findings comply with the pecking order and financial agency theory, which helps understand the application of various studies on value for firms in Indonesia. This research was able to explore the IC determinants of manufacturing firms. However, more detailed evaluations could be conducted.

show abstract

“…In addition, empirical evidence shows that the larger the firm size, the more the IC disclosure was made in manufacturing firms. This discovery complies with [39]- [41].…”

Section: Discussionsupporting

confidence: 90%

Section: E Hypothesis Development 1) the Influence Of Firm Size On Ic Disclosuresupporting

confidence: 84%

Capital Structure and Ownership: Intellectual Capital Disclosure Indicator

Hersugondo¹,

Ghozali²,

Triwidyarti³

et al. 2021

Journal of Southwest Jiaotong University

View full text Add to dashboard Cite

show abstract

“…Several empirical studies have tried measuring the factors that affect the creation of intellectual capital in an organization; whether in the shape of value-added capital as suggested by Pulic in 1998(Al-Musali & Ismail, 2015Appuhami & Bhuyan, 2015;Hatane et al, 2017;Nadeem et al, 2017) or as the disclosure of intellectual capital activities (Ousama et al, 2012;Mondal & Ghosh, 2014;Morariu, 2014;Abhayawansah & Azim, 2014;Kamath, 2017). This has become a challenge for further researchers who want to expand on the topic of intellectual capital.…”

Section: Introductionmentioning

confidence: 99%