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Journal : Jurnal Akuntansi

INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA Nurhayati, Enok; Uzliawati, Lia
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.88 KB) | DOI: 10.24912/ja.v21i3.253

Abstract

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.