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Agung Sri Wardani
Politeknik Universitas Surabaya
Economics, Econometrics & Finance

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Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure (ICD) Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Agung Sri Wardani
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 1 (2013): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.53 KB) | DOI: 10.37477/bip.v5i1.127

Abstract

The purpose of this paper is to examine the level of intellectual capital disclosure in annual report prepared by listed firms on IDX. This research examines influence between intellectual capital disclosure as a dependent variable and firm’s characteristic (industry type, leverage, ownership concentration, external auditor type, listing age, independent commissioner, audit committee size and firm’s size) as independent variables. This research used 105 annual reports 2010 of Indonesian listed firms. Sample was selected using purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35,86%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that audit committee size and firm’s size are significance to the level of intellectual capital disclosure.
Evaluasi Pengelolaan Organisasi Non Profit Untuk Menunjang Transparansi Dan Akuntabilitas Bagi Donatur Agung Sri Wardani; Bambang Herwanto; Ratnawati Hari Prayitno
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.477 KB) | DOI: 10.37477/bip.v10i1.52

Abstract

Financial statement is one of the essential thing in managing finance in an organization. Both profit oriented organizations and non profit oriented organizations requires relevant, reliable, comparable and understandable information in financial statements presented. Moreover, the non profit organizations, which the largest source of funding is donated from donors, the possibility of fraud becomes bigger. It is usually done by several parties, even by the management itself. Therefore, the diclosure of relevant, reliable, comparable, and understandable financial statements, are necessary done by the non profit organizations. The disclosure of financial statement needs a healthy organization management, good strategic management, finance report based on the accounting standards (PSAK 45) and good technology utilization. The technology utilization by web based financial statement are expected to be faster in presenting the non profit organization financial statement. With the stages of process that are undertaken, hopefully it will increase transparency of accountability for the donors.
Co-Authors Bambang Herwanto Ratnawati Hari Prayitno