Abstract
AbstractIntegrated Reporting provides a report that fully integrates financial and non-financial information company. One category of integrated reporting is intellectual capital. It is a voluntary disclosure contained in the company's annual report. The purpose of this study is to analyze the practice of Intellectual Capital Disclosure (ICD) in service companies listed in Indonesia Stock Exchange and empirically examine the effect of corporate governance is proxied by the concentration of ownership, firm size proxied by total assets, the level of profitability is proxied by Return on Assets, leverage, and company listing age on the Stock Exchange on ICD.Samples companies in this study are a service company listed in Indonesia Stock Exchange period 2009-2013. The sampling technique is using purposive sampling method. Based on the established criteria, the company sampled 131 companies. This study uses panel data analysis.The results of this study indicate that the level of ICD in Services Company listed on the Indonesia Stock Exchange is still low. The results of empirical testing in this study indicate that corporate governance, firm size, profitability, leverage, and a listing of companies on the Stock Exchange simultaneously have significant affect to ICD. Partially firm size, profitability, and company listing age on the Stock Exchange have significant effect on ICD, while good corporate governance and leverage levels have no significant effect on ICD.
Highlights
The results of this study indicate that the level of Intellectual Capital Disclosure (ICD) in Services Company listed on the Indonesia Stock Exchange is still low
Object of this research is a service company listed on the Indonesia Stock Exchange by sampling using purposive sampling technique
Samples companies in this study are a service company listed on the Indonesia Stock Exchange
Summary
Various kinds of innovation and intense competition, resulting in the company should change the management pattern of laborbased management in a knowledge-based management (knowledge based business). Development and technological innovation and business competition have forced companies to improve the strategy may even change the pattern and the way that previously had been used by the company to run the business into the pattern and way more in keeping with the times. The ability of the company to compete in the possession of intangible assets, but more on innovation, information systems, management organization and its resources. One approach used in the assessment and measurement of knowledge assets is intellectual capital (IC) which has been the focus of attention in various fields, good management, information technology, sociology, and accounting (Petty and Guthrie, 2000)
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