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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
STEVANA SURYANI RASIMIN, STEVANA SURYANI RASIMIN B1034141006
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Economics, Econometrics & Finance

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EMPIRICAL INVESTIGATION ON GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL REPORTING : CASE STUDY OF PT. BANK PEMBANGUNAN DAERAH KALIMANTAN BARAT STEVANA SURYANI RASIMIN, STEVANA SURYANI RASIMIN B1034141006
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 7, No 1 (2018): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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Abstract

ABSTRACTThis study is a qualitative research that examines the annual report of Bank Kalbar with the purpose: to analyze the extent of intellectual capital disclosure (ICD); analyze the most disclosed category and its generating factors; examining the Good Corporate Governance (GCG) influence in Bank Kalbar ICD. In analyzing the content of the annual report, this research use content analysis technique and the paragraph method is adopted as the unit of analysis. Moreover, the sample of the data is chosen based on purposive sampling approach. As the result, the data used in this research is Bank Kalbar 10 years latest annual report. The result of this study indicates the extent of Bank Kalbar’s intellectual capital disclosure is low because of the lack of guidelines and pressure that motivates Bank Kalbar to improve the company’s ICD. Hence for the most disclosed categories, human capital received the highest disclosure based on the word count result. Bank Kalbar focus on its human capital disclosure because it is an important aspects in Bank Kalbar’s value creation process. Besides, human capital is hard to be imitable or replaced by the competitors and also their skills, ability and competencies are rare and unique. To gain the added value from the company’s ICD, Bank Kalbar is expected to be able to manage and even disclosed its IC. Therefore, the role of GCG is very important. GCG provides the guidelines to Bank Kalbar not only in managing its assets, helping bank Kalbar in achieving its vision and mission, but also in its assets disclosure through the implementations of its principles.  Keyword: Intellectual Capital, GCG, Disclosure, Extent, Annual Report
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