Pengaruh Intensitas R&D, Tipe Industri, Leverage, dan Profitabilitas Terhadap Intellectual Capital Disclosure
DOI:
https://doi.org/10.21009/japa.0302.03Keywords:
Intellectual Capital Disclosure, Intensitas Research & Development, Leverage, Profitabilitas, Tipe IndustriAbstract
Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh intensitas research & development, tipe industri, leverage, dan profitabilitas terhadap intellectual capital disclosure. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dengan 67 perusahaan terpilih dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menggunakan data sekunder yang diperoleh dengan teknik dokumentasi dari laporan tahunan dan laporan keuangan. Data diolah dengan analisis regresi linear berganda dengan menggunakan software Eviews 12. Hasil penelitian ini menunjukkan bahwa tingkat intellectual capital disclosure di Indonesia cukup tinggi yaitu 54%. Hasil penelitian menunjukkan bahwa tipe industri dan profitabilitas memiliki pengaruh positif dan signifikan terhadap intellectual capital disclosure. Sedangkan intensitas research & development dan leverage tidak memiliki pengaruh terhadap intellectual capital disclosure.
References
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Albertini, E., & Berger-Remy, F. (2019). Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda. Management (France), 22(2), 216–249. https://doi.org/10.3917/mana.222.0216
An, Y., Davey, H., Eggleton, I. R. C., & Wang, Z. (2015). Intellectual Capital Disclosure and The Information Gap: Evidence from China. Advances in Accounting, 31(2), 179–187. https://doi.org/10.1016/j.adiac.2015.09.001
Astuti, N. M. A., & Wirama, D. G. (2016). Pengaruh Ukuran Perusahaan, Tipe Industry dan Intensitas Research and Development pada Pengungkapan Modal Intelektual. E-Jurnal Akuntansi Universitas Udayana, 15(1), 522–548.
Astuti, R. N., Fachrurrozie, Amal, M. I., & Zahra, S. F. (2020). Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure? Journal of Asian Finance, Economics and Business, 7(7), 199–208. https://doi.org/10.13106/jafeb.2020.vol7.no7.199
Azis, S. N., Pagalung, G., & Habbe, A. H. (2019). Pengungkapan Modal Intelektual dan Keuangan dalam Kapitalisasi Pasar dengan Siklus Hidup Industri Sebagai Pemoderasi) (Intellectual Capital Disclosure and Financial Disclosure in Market Capitalization with Industry Lifecycle As Moderating Variable). Jurnal Akuntansi dan Keuangan Indonesia,16(1),61–82.
Barokah, L., & Fachrurrozie. (2019). Profitability Mediates The Effect of Managerial Ownership, Company Size, and Leverage on The Disclosure of Intellectual Capital. Accounting Analysis Journal, 8(1), 1–8. https://doi.org/10.15294/aaj.v8i1.27860
Bohalima, E. R., Zai, A. N., & Sitepu, W. R. B. (2021). Analisis Faktor-faktor yang Memengaruhi Intellectual Capital Disclosure pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019. Akuntansi
Dewantara, 5(1), 33–49. https://doi.org/10.26460/ad.v5i1.9260
Brüggen, A., Vergauwen, P., & Dao, M. (2009). Determinants of Intellectual Capital Disclosure: Evidence from Australia. Management Decision, 47(2), 233–245. https://doi.org/10.1108/00251740910938894
Chen, M. (2019). Pengaruh Ukuran Perusahaan Terhadap Intellectual Capital Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Keuangan dan Bisnis, 17(2), 38. https://doi.org/10.32524/jkb.v17i2.580
Cheng, M. Y., Lin, J. Y., Hsiao, T. Y., & Lin, T. W. (2010). Invested Resource, Competitive Intellectual Capital, and Corporate Performance. Journal of Intellectual Capital, 11(4), 433–450. https://doi.org/10.1108/14691931011085623
Delvia, Y., & Alexander, N. (2018). The Effect of Size, Firm Age, Growth, Audit Reputation, Ownership and Financial Ratio on Intellectual Capital Disclosure. Jurnal Bisnis dan Akuntansi, 20(1),69–76.
Dumay, J. (2016). A Critical Reflection on The Future of Intellectual Capital: from Reporting to Disclosure. Journal of Intellectual Capital, 17(1), 168–184. https://doi.org/10.1108/jic-08-2015-0072
Fakhroni, Z., & Irwansyah. (2017). Intellectual Capital dan Market Value: Studi Perusahaan High-Ic Intensive di Bursa Efek Indonesia. Jurnal Riset Akuntansi dan Keuangan, 5(3),1575–1588. https://doi.org/10.17509/jrak.v5i3.9232329
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Gkotsis, P., Pugliese, E., & Vezzani, A. (2018). A Technology-based Classification of Firms: Can We Learn Something Looking Beyond Industry Classifications? Entropy, 20(11), 887. https://doi.org/10.3390/e20110887
Ishaq, Dewi, R. R., & Wijayanti, A. (2020). The Effect of Company Size, Industry Type and Research and Development Intensity on Intellectual Capital Disclosure. Journal of Economics, Business, and Government Challenges, 3(2), 87–94. https://doi.org/10.33005/ebgc.v3i2.126
Isnalita, N. I. D. N., & Romadhon, F. (2018). The Effect of Company Characteristics and Corporate Governance on The Practices of Intellectual Capital Disclosure. International Research Journal of Business Studies, 11(3), 217–230. https://doi.org/10.21632/irjbs.11.3.217-230
Jones, D. A. (2007). Voluntary Disclosure in R&D-intensive Industries. Contemporary Accounting Research, 24(2), 489–522. https://doi.org/10.1506/g3m3-2532-514h-1517
Khosidah, N., & Wahyudin, A. (2019). The Roles of Profitability in Moderating The Effects of Managerial Ownership Leverage, and Firm Size Toward Intellectual Capital Disclosure. Accounting Analysis Journal, 8(2), 74–80. https://doi.org/10.15294/aaj.v8i2.33775
Kianto, A., Andreeva, T., & Pavlov, Y. (2013). The Impact of Intellectual Capital Management on Company Competitiveness and Financial Performance. Knowledge Management Research and Practice, 11(2), 112–122. https://doi.org/10.1057/kmrp.2013.9
Kozlenkova, I. V., Samaha, S. A., & Palmatier, R. W. (2014). Resource-based Theory in Marketing. Journal of The Academy of Marketing Science, 42(1), 1–21. https://doi.org/10.1007/s11747-013-0336-7
Lentjushenkova, O., Zarina, V., & Titko, J. (2019). Disclosure of Intellectual Capital in Financial Reports: Case of Latvia. Oeconomia Copernicana,10(2), 341–357. https://doi.org/10.24136/oc.2019.017
Madhani, P. M. (2012). Intangible Assets: Value Drivers for Competitive Advantage. in G. N. Gregoriou & N. Finch (Eds.), Best Practices in Management Accounting (Vol. 30). Palgrave Macmillan. https://doi.org/10.1057/9780230361553
Mkumbuzi, W. P. (2015). Investment in Employees and Research and Development and The Signalling of Intellectual Capital by UK Listed Companies. Asian Social Science, 11(21), 148–161. https://doi.org/10.5539/ass.v11n21p148
Mouritsen, J., Nikolajbukh, P., & Marr, B. (2004). Reporting On Intellectual Capital: Why, What and How? Measuring Business Excellence, 8(1), 46–54. https://doi.org/10.1108/13683040410524739
Nadeem, M., Dumay, J., &Massaro, M. (2019). If You Can Measure It, You Can Manage It: A Case of Intellectual Capital. Australian Accounting Review, 29(2), 395–407. https://doi.org/10.1111/auar.12227
Naimah, Z., &Mukti, N. A. (2019). The Influence of Audit Committee’s and Company’s Characteristic on Intellectual Capital Disclosure. Asian Journal of Accounting Research, 4(2), 170–180. https://doi.org/10.1108/ajar-05-2019-0036
Nguyen, A. H., Pham, H. T., & Nguyen, H. T. (2020). Impact of Working Capital Management on Firm’s Profitability: Empirical Evidence From Vietnam. Journal of Asian Finance, Economics and Business, 7(3), 115–125. https://doi.org/10.13106/jafeb.2020.vol7.no3.115
Obeidat, B. Y., Tarhini, A., Masadeh, R., & Aqqad, N. O. (2017). The Impact of Intellectual Capital on Innovation Via The Mediating Role of Knowledge Management: A Structural Equation Modelling Approach. International Journal of Knowledge Management Studies, 8(3–4), 273–298. https://doi.org/10.1504/ijkms.2017.087071
Ousama, A. A., Fatima, A., & Hafiz‐Majdi, A. R. (2012). Determinants of Intellectual Capital Reporting: Evidence from Annual Reports of Malaysian Listed Companies. Journal of Accounting in Emerging Economies, 2(2), 119–139. https://doi.org/10.1108/20421161211229808
Padgett, R. C., & Galan, J. I. (2010). The Effect of R&D Intensity on Corporate Social Responsibility. Journal of Business Ethics, 93(3), 407–418. https://doi.org/10.1007/s10551-009-0230-x
Park, J. H., & Shim, H. (2019). R&D Intensity and Regulation Fair Disclosure. Journal of Asian Finance, Economics and Business,6(1),281–288. https://doi.org/10.13106/jafeb.2019.vol6.no1.281
Pratama, B. C., Wibowo, H., & Innayah, M. N. (2019). Intellectual Capital and Firm Performance in ASEAN:The Role of Research and Development. Journal of Accounting and Investment, 20(3). https://doi.org/10.18196/jai.2003126
Rahman, M. M., Sobhan, R., & Islam, M. S. (2019). Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh. Journal of Business Economics and Environmental Studies, 9(2), 35–46. https://doi.org/10.13106/jbees.2019.vol9.no2.35
Saputro, Y. A., & Syafruddin, M. (2017). Karakteristik Perusahaan dan Pengungkapan Modal Intelektual: Perusahaan-Perusahaan di Indonesia Tahun 2015. Diponegoro Journal of Accounting, 6(4), 171–185.
Sariningsih, W., & Saputro, F. E. N. (2020). Firm Size, Profitabilitas, Leverage, Jenis Perusahaan Audit, Jenis Industri, Penelitian dan Pengembangan Sebagai Determinan Pengungkapan Modal Intelektual (ICD). Jurnal Akuntansi, Keuangan dan Bisnis, 6(2), 104–116.
Sudibyo, A. A., & Basuki, B. (2017). Intellectual Capital Disclosure Determinants and Its Effects on The Market Capitalization: Evidence from Indonesian Listed Companies. Shsweb of Conferences, 34, 07001. https://doi.org/10.1051/Shsconf/20173407001
Sugandi, H., & Handojo, I. (2019). The Determinants of Intellectual Capital Disclosure. Jurnal Bisnis dan Akuntansi, 20(2), 93–100. https://doi.org/10.34208/jba.v20i2.413
Supradnya, I. N. T., & Ulupui, I. G. K. A. (2016). Pengaruh Jenis Industri, Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Kinerja Modal Intelektual. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(5),1385–1410.
Susanto, Y. K., Pradipta, A., & Handojo, I. (2019). Determinant Of Intellectual Capital Disclosure. International Journal of Business, Economics And Law, 20(5), 83–89.
Suyono, N. A. (2019). Analisis Pengaruh Ownership Structure, Ukuran Perusahaan dan Jenis Industri Terhadap Pengungkapan Modal Intelektual. Journal of Economic, Management, Accounting and Technology, 2(2), 156–168. https://doi.org/10.32500/jematech.v2i2.729
Sveiby, K. (2010). Methods for Measuring Intangible Assets. https://www.sveiby.com/files/pdf/intangiblemethods.pdf
Ulum, I. (2015). Intellectual Capital Disclosure: An Analysis with Fourway Numerical Coding System. Jurnal Akuntansi dan Auditing Indonesia, 19(1), 39–50.
Ulum, I., Salim, T. F. A., & Kurniawati, E. T. (2016). Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual di Indonesia. Jurnal Dinamika Akuntansi dan Bisnis, 3(1), 37–45. https://doi.org/10.24815/jdab.v3i1.4395
Wahyuni, M. A., & Rasmini, N. K. (2016). Pengaruh Mekanisme Corporate Governance Pada Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Buletin Studi Ekonomi, 21(1), 48–59.
Whiting, R. H., & Woodcock, J. (2011). Firm Characteristics and Intellectual Capital Disclosure by Australian Companies. Journal of Human Resource Costing & Accounting, 15(2), 102–126. https://doi.org/10.1108/14013381111157337
Widiatmoko, J., &Indarti, M. G. K. (2018). Karakteristik Perusahaan, Tipe Auditor dan Konsentrasi Kepemilikan Saham Terhadap Pengungkapan Modal Intelektual. Jurnal Bisnis dan Ekonomi, 25(2),160–172.
Yau, F. S., Chun, L. S., & Balaraman, R. (2009). Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia. Journal of Financial Reporting and Accounting, 7(1), 17–35. https://doi.org/10.1108/19852510980000639
Aisyah, C. N., & Sudarno. (2014). Pengaruh Struktur Kepemilikan dan R&D Terhadap Luas Pengungkapan Modal Intelektual. Diponegoro Journal of Accounting, 3(2), 154–168.
Albertini, E., & Berger-Remy, F. (2019). Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda. Management (France), 22(2), 216–249. https://doi.org/10.3917/mana.222.0216
An, Y., Davey, H., Eggleton, I. R. C., & Wang, Z. (2015). Intellectual Capital Disclosure and The Information Gap: Evidence from China. Advances in Accounting, 31(2), 179–187. https://doi.org/10.1016/j.adiac.2015.09.001
Astuti, N. M. A., & Wirama, D. G. (2016). Pengaruh Ukuran Perusahaan, Tipe Industry dan Intensitas Research and Development pada Pengungkapan Modal Intelektual. E-Jurnal Akuntansi Universitas Udayana, 15(1), 522–548.
Astuti, R. N., Fachrurrozie, Amal, M. I., & Zahra, S. F. (2020). Does Audit Committee Quality Mediate Determinants of Intellectual Capital Disclosure? Journal of Asian Finance, Economics and Business, 7(7), 199–208. https://doi.org/10.13106/jafeb.2020.vol7.no7.199
Azis, S. N., Pagalung, G., & Habbe, A. H. (2019). Pengungkapan Modal Intelektual dan Keuangan dalam Kapitalisasi Pasar dengan Siklus Hidup Industri Sebagai Pemoderasi) (Intellectual Capital Disclosure and Financial Disclosure in Market Capitalization with Industry Lifecycle As Moderating Variable). Jurnal Akuntansi dan Keuangan Indonesia,16(1),61–82.
Barokah, L., & Fachrurrozie. (2019). Profitability Mediates The Effect of Managerial Ownership, Company Size, and Leverage on The Disclosure of Intellectual Capital. Accounting Analysis Journal, 8(1), 1–8. https://doi.org/10.15294/aaj.v8i1.27860
Bohalima, E. R., Zai, A. N., & Sitepu, W. R. B. (2021). Analisis Faktor-faktor yang Memengaruhi Intellectual Capital Disclosure pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019. Akuntansi
Dewantara, 5(1), 33–49. https://doi.org/10.26460/ad.v5i1.9260
Brüggen, A., Vergauwen, P., & Dao, M. (2009). Determinants of Intellectual Capital Disclosure: Evidence from Australia. Management Decision, 47(2), 233–245. https://doi.org/10.1108/00251740910938894
Chen, M. (2019). Pengaruh Ukuran Perusahaan Terhadap Intellectual Capital Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Keuangan dan Bisnis, 17(2), 38. https://doi.org/10.32524/jkb.v17i2.580
Cheng, M. Y., Lin, J. Y., Hsiao, T. Y., & Lin, T. W. (2010). Invested Resource, Competitive Intellectual Capital, and Corporate Performance. Journal of Intellectual Capital, 11(4), 433–450. https://doi.org/10.1108/14691931011085623
Delvia, Y., & Alexander, N. (2018). The Effect of Size, Firm Age, Growth, Audit Reputation, Ownership and Financial Ratio on Intellectual Capital Disclosure. Jurnal Bisnis dan Akuntansi, 20(1),69–76.
Dumay, J. (2016). A Critical Reflection on The Future of Intellectual Capital: from Reporting to Disclosure. Journal of Intellectual Capital, 17(1), 168–184. https://doi.org/10.1108/jic-08-2015-0072
Fakhroni, Z., & Irwansyah. (2017). Intellectual Capital dan Market Value: Studi Perusahaan High-Ic Intensive di Bursa Efek Indonesia. Jurnal Riset Akuntansi dan Keuangan, 5(3),1575–1588. https://doi.org/10.17509/jrak.v5i3.9232329
Ghozali, I., & Ratmono, D. (2017). Analisis Multivariant dan Ekonometrika: Teori, Konsep dan Aplikasi dengan Eviews 10 (2nd ed.). Badan Penerbit Universita Diponogoro.
Gkotsis, P., Pugliese, E., & Vezzani, A. (2018). A Technology-based Classification of Firms: Can We Learn Something Looking Beyond Industry Classifications? Entropy, 20(11), 887. https://doi.org/10.3390/e20110887
Ishaq, Dewi, R. R., & Wijayanti, A. (2020). The Effect of Company Size, Industry Type and Research and Development Intensity on Intellectual Capital Disclosure. Journal of Economics, Business, and Government Challenges, 3(2), 87–94. https://doi.org/10.33005/ebgc.v3i2.126
Isnalita, N. I. D. N., & Romadhon, F. (2018). The Effect of Company Characteristics and Corporate Governance on The Practices of Intellectual Capital Disclosure. International Research Journal of Business Studies, 11(3), 217–230. https://doi.org/10.21632/irjbs.11.3.217-230
Jones, D. A. (2007). Voluntary Disclosure in R&D-intensive Industries. Contemporary Accounting Research, 24(2), 489–522. https://doi.org/10.1506/g3m3-2532-514h-1517
Khosidah, N., & Wahyudin, A. (2019). The Roles of Profitability in Moderating The Effects of Managerial Ownership Leverage, and Firm Size Toward Intellectual Capital Disclosure. Accounting Analysis Journal, 8(2), 74–80. https://doi.org/10.15294/aaj.v8i2.33775
Kianto, A., Andreeva, T., & Pavlov, Y. (2013). The Impact of Intellectual Capital Management on Company Competitiveness and Financial Performance. Knowledge Management Research and Practice, 11(2), 112–122. https://doi.org/10.1057/kmrp.2013.9
Kozlenkova, I. V., Samaha, S. A., & Palmatier, R. W. (2014). Resource-based Theory in Marketing. Journal of The Academy of Marketing Science, 42(1), 1–21. https://doi.org/10.1007/s11747-013-0336-7
Lentjushenkova, O., Zarina, V., & Titko, J. (2019). Disclosure of Intellectual Capital in Financial Reports: Case of Latvia. Oeconomia Copernicana,10(2), 341–357. https://doi.org/10.24136/oc.2019.017
Madhani, P. M. (2012). Intangible Assets: Value Drivers for Competitive Advantage. in G. N. Gregoriou & N. Finch (Eds.), Best Practices in Management Accounting (Vol. 30). Palgrave Macmillan. https://doi.org/10.1057/9780230361553
Mkumbuzi, W. P. (2015). Investment in Employees and Research and Development and The Signalling of Intellectual Capital by UK Listed Companies. Asian Social Science, 11(21), 148–161. https://doi.org/10.5539/ass.v11n21p148
Mouritsen, J., Nikolajbukh, P., & Marr, B. (2004). Reporting On Intellectual Capital: Why, What and How? Measuring Business Excellence, 8(1), 46–54. https://doi.org/10.1108/13683040410524739
Nadeem, M., Dumay, J., &Massaro, M. (2019). If You Can Measure It, You Can Manage It: A Case of Intellectual Capital. Australian Accounting Review, 29(2), 395–407. https://doi.org/10.1111/auar.12227
Naimah, Z., &Mukti, N. A. (2019). The Influence of Audit Committee’s and Company’s Characteristic on Intellectual Capital Disclosure. Asian Journal of Accounting Research, 4(2), 170–180. https://doi.org/10.1108/ajar-05-2019-0036
Nguyen, A. H., Pham, H. T., & Nguyen, H. T. (2020). Impact of Working Capital Management on Firm’s Profitability: Empirical Evidence From Vietnam. Journal of Asian Finance, Economics and Business, 7(3), 115–125. https://doi.org/10.13106/jafeb.2020.vol7.no3.115
Obeidat, B. Y., Tarhini, A., Masadeh, R., & Aqqad, N. O. (2017). The Impact of Intellectual Capital on Innovation Via The Mediating Role of Knowledge Management: A Structural Equation Modelling Approach. International Journal of Knowledge Management Studies, 8(3–4), 273–298. https://doi.org/10.1504/ijkms.2017.087071
Ousama, A. A., Fatima, A., & Hafiz‐Majdi, A. R. (2012). Determinants of Intellectual Capital Reporting: Evidence from Annual Reports of Malaysian Listed Companies. Journal of Accounting in Emerging Economies, 2(2), 119–139. https://doi.org/10.1108/20421161211229808
Padgett, R. C., & Galan, J. I. (2010). The Effect of R&D Intensity on Corporate Social Responsibility. Journal of Business Ethics, 93(3), 407–418. https://doi.org/10.1007/s10551-009-0230-x
Park, J. H., & Shim, H. (2019). R&D Intensity and Regulation Fair Disclosure. Journal of Asian Finance, Economics and Business,6(1),281–288. https://doi.org/10.13106/jafeb.2019.vol6.no1.281
Pratama, B. C., Wibowo, H., & Innayah, M. N. (2019). Intellectual Capital and Firm Performance in ASEAN:The Role of Research and Development. Journal of Accounting and Investment, 20(3). https://doi.org/10.18196/jai.2003126
Rahman, M. M., Sobhan, R., & Islam, M. S. (2019). Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh. Journal of Business Economics and Environmental Studies, 9(2), 35–46. https://doi.org/10.13106/jbees.2019.vol9.no2.35
Saputro, Y. A., & Syafruddin, M. (2017). Karakteristik Perusahaan dan Pengungkapan Modal Intelektual: Perusahaan-Perusahaan di Indonesia Tahun 2015. Diponegoro Journal of Accounting, 6(4), 171–185.
Sariningsih, W., & Saputro, F. E. N. (2020). Firm Size, Profitabilitas, Leverage, Jenis Perusahaan Audit, Jenis Industri, Penelitian dan Pengembangan Sebagai Determinan Pengungkapan Modal Intelektual (ICD). Jurnal Akuntansi, Keuangan dan Bisnis, 6(2), 104–116.
Sudibyo, A. A., & Basuki, B. (2017). Intellectual Capital Disclosure Determinants and Its Effects on The Market Capitalization: Evidence from Indonesian Listed Companies. Shsweb of Conferences, 34, 07001. https://doi.org/10.1051/Shsconf/20173407001
Sugandi, H., & Handojo, I. (2019). The Determinants of Intellectual Capital Disclosure. Jurnal Bisnis dan Akuntansi, 20(2), 93–100. https://doi.org/10.34208/jba.v20i2.413
Supradnya, I. N. T., & Ulupui, I. G. K. A. (2016). Pengaruh Jenis Industri, Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Asing Terhadap Kinerja Modal Intelektual. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 5(5),1385–1410.
Susanto, Y. K., Pradipta, A., & Handojo, I. (2019). Determinant Of Intellectual Capital Disclosure. International Journal of Business, Economics And Law, 20(5), 83–89.
Suyono, N. A. (2019). Analisis Pengaruh Ownership Structure, Ukuran Perusahaan dan Jenis Industri Terhadap Pengungkapan Modal Intelektual. Journal of Economic, Management, Accounting and Technology, 2(2), 156–168. https://doi.org/10.32500/jematech.v2i2.729
Sveiby, K. (2010). Methods for Measuring Intangible Assets. https://www.sveiby.com/files/pdf/intangiblemethods.pdf
Ulum, I. (2015). Intellectual Capital Disclosure: An Analysis with Fourway Numerical Coding System. Jurnal Akuntansi dan Auditing Indonesia, 19(1), 39–50.
Ulum, I., Salim, T. F. A., & Kurniawati, E. T. (2016). Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual di Indonesia. Jurnal Dinamika Akuntansi dan Bisnis, 3(1), 37–45. https://doi.org/10.24815/jdab.v3i1.4395
Wahyuni, M. A., & Rasmini, N. K. (2016). Pengaruh Mekanisme Corporate Governance Pada Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia). Buletin Studi Ekonomi, 21(1), 48–59.
Whiting, R. H., & Woodcock, J. (2011). Firm Characteristics and Intellectual Capital Disclosure by Australian Companies. Journal of Human Resource Costing & Accounting, 15(2), 102–126. https://doi.org/10.1108/14013381111157337
Widiatmoko, J., &Indarti, M. G. K. (2018). Karakteristik Perusahaan, Tipe Auditor dan Konsentrasi Kepemilikan Saham Terhadap Pengungkapan Modal Intelektual. Jurnal Bisnis dan Ekonomi, 25(2),160–172.
Yau, F. S., Chun, L. S., & Balaraman, R. (2009). Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia. Journal of Financial Reporting and Accounting, 7(1), 17–35. https://doi.org/10.1108/19852510980000639
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2022-08-29
How to Cite
Muzdalya, F. ., Prihatni, R. ., & Armeliza, D. (2022). Pengaruh Intensitas R&D, Tipe Industri, Leverage, dan Profitabilitas Terhadap Intellectual Capital Disclosure. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(2), 313–331. https://doi.org/10.21009/japa.0302.03
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