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All Journal Jurnal Ilmiah Mahasiswa Manajemen Kajian Ilmiah Mahasiswa Manajemen Jurnal Keuangan dan Perbankan Kinerja Jurnal Widya Manajemen & Akuntansi EKONOMIS : Journal of Economics and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) J-MAS (Jurnal Manajemen dan Sains) Jurnal Ekonomi dan Bisnis Dharma Andalas Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Media Riset Bisnis & Manajemen
Cicilia Erna Susilawati
Unika Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
RELEVANSI NILAI PENGUNGKAPAN MODAL INTELEKTUAL SECARA VOLUNTARY DAN INVOLUNTARY (THE VALUE RELEVANCE OF INTELLECTUAL CAPITAL VOLUNTARY AND INVOLUNTARY DISCLOSURES) Rachmawati, Dyna; Susilawati, C. Erna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

The main purpose of this study is to examine the value relevance of intellectual capital dis-closures voluntary and involuntary. Previous studies use annual reports as main source to determine intellectual capital disclosures voluntary. Annual report is less reliable, unobjec­tive and contain advertorial. This study seeks for alternative sources to identify intellectual capital disclosures. To determine intellectual capital disclosures voluntary (involuntary), we use website (online business media). This study uses companies in Kompas 100 during Janu­ary – December 2017 as research samples. Intellectual capital disclosures measured by con­tent analysis method. The results show that intellectual capital disclosures both voluntary and involuntary have value relevance. The main contribution of this study is an alternative source to collect data on intellectual capital disclosures.
Co-Authors Agung, Johan Santosa Ani Suhartatik Arini Arini Arini Arini Chr. Whidya Utami Cyrillius Martono Cyrillius Martono Cyrillius Martono Dyna Rachmawati Dyna Rachmawati Elisabeth Supriharyanti Erick Teofilus Gunawan Fransiskus Eduardus Daromes Harimurti, Yohanes Harjono, Timotius Hans Herlina Yoka Roida Kampo, Kunradus Kristyanto, Visi Saujaningati Lorentan, Stephanie Anastasia N Agus Sunarjanto Nekhasius Agus Sunarjanto Ninuk Muljani P. Julius F. Nagel Prabowo, F.X. Agus Joko Waluyo Rita Soehartono Robert Jao Sasongko, Arief Sugiarto Shanti Tuty Lindawati Vania Dewi Sugiarto Wangsanegara, Johan Ivander Wibisono, Hermawan Yolanda Natalia Christine