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All Journal Inersia : Jurnal Teknik Sipil dan Arsitektur Statistika JURNAL MATEMATIKA STATISTIKA DAN KOMPUTASI BUNGAMPUTI Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Teknologi NALARs Eksergi: Chemical Engineering Journal Prosiding Semnastek Jurnal Pendidikan Matematika Hijri PURWARUPA Jurnal Arsitektur Jurnal Pendidikan Kebutuhan Khusus Idealog: Ide dan Dialog Desain Indonesia Jurnal Pengabdian Masyarakat Teknik Maspul Journal of Community Empowerment Psikobuletin: Buletin Ilmiah Psikologi Jurnal Riset dan Inovasi Pembelajaran Jurnal Inovasi, Kreatifitas Anak Usia Dini Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of International Conference Proceedings International Journal of Geotourism Science and Developmen Dewantara: Jurnal Pendidikan Sosial Humaniora Tuturan: Jurnal Ilmu Komunikasi, Sosial dan Humaniora Jurnal Yudistira Bhinneka: Jurnal Bintang Pendidikan dan Bahasa Jurnal Sains Student Research Jurnal Riset Ilmu Kesehatan Umum dan Farmasi Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Ilmiah Nusantara Jurnal Intelek Insan Cendikia Jurnal Ilmiah Akuntansi Jurnal Riset Sistem Informasi Realisasi: Ilmu Pendidikan, Seni Rupa dan Desain Parlementer : Jurnal Studi Hukum Dan Administrasi Publik Jurnal Kemitraan Masyarakat Ikhlas: Jurnal Ilmiah Pendidikan Islam Pemberdayaan Masyarakat: Jurnal Aksi Sosial Jurnal Akademika Baiturrahim Jambi Konstanta : Jurnal Matematika dan Ilmu Pengelatuan Alam
Anisa Anisa
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Journal : Journal of International Conference Proceedings

 1 
Intellectual Capital Disclosure: Determining Factors and Their Impact on Company Value Zulfa Rosharlianti; Novi Akhsani; Anisa Anisa
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1803

Abstract

Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated in PSAK No. 19. This study will examine the determinants of intellectual capital disclosure and its consequences on firm value. The determining factors that are thought to influence the disclosure of intellectual capital in Indonesia are listing age, firm size and industry of type. The impact of intellectual capital disclosure is the value of the company. The research population is all companies that are included in LQ45 on the Indonesia Stock Exchange in the period 2015 to 2020. The number of research samples is 132 observations. The analysis used is multiple linear regression. The results of this study indicate that Listing age affects intellectual capital disclosure, Firm size affects intellectual capital disclosure, Industry of type does not affect intellectual capital disclosure and Intellectual capital disclosure affects firm value. The implication of these findings is that companies are starting to realize the importance of the role of intellectual capital in creating a company's sustainable competitive advantage. Intellectual capital is an important resource in the information and knowledge era for company growth that companies need to disclose to investors and potential investors.
Co-Authors Abdul Aziz Adied Najiyurrahman Aditya yoga cahya Putra Aghis Rufaida Ahmad Syarif Maulana Ahmad Yusuf Amelia Kartika Andi Kresna Jaya Andri Andri Anggana Fitri S Anggana Fitri Satwikasari Anggun Mutia Annisa Normiani Putri ARDIANSYAH ARDIANSYAH Ari Widyati Purwantiasning Asa Aulia Ashadi Ayu Aprida Batubara, Ummi Mardhiah Bulan Sabina Buldan Muslim Bunga Nanda Sari Busnawir Busnawir Danang Jaya Daniatul Maghfiroh Destia Purwaningsih Desty Endrawati Subroto Dewi Aulia Dian Prasetyani Basuki Dina Mardiana Dudung Burhanudin Elmustian Elmustian Erdiansyah Gigih Prayoga Fahmil Maulana Faqihatuddiniyah Faqihatuddiniyah Feriyadin Feriyadin Fika Masruroh Fulora Fulora Furkan Furkan Gina Liana Wati Hafiz Taufiqurrahman Hashibuan Hasrina Hasrina Herdiani, Erna Tri Hilmi Hambali Himawan Himawan Hudi Yusuf Ibanez Nugraha Ihya Ulumuddin Iis Cendrah kasih Ilyas Ilyas Imas Purnamasari Indwiati Indwiati Irawaty Irawaty Irmawanty Irmawanty Irsat Hanif Ismawati Ismawati Ivan Muhammad Agung Jasiah Jasiah Jasrul Ilham Jenni Getbriela T Jody Darmawan Kamelia Kamelia Kodirun Lily Mauliani Lina Noersanti Lina Witdiya Wanti Luqmanul Hakim M Shoifan Juma M. Gilang Maulana M. Sulaiman Ma’ruf Ma’ruf Meissy Chita Olivia Sucipto Melly Syahara Firdiana Mifta Dewi Muhammad Audya Bintang Muhammad Hasan Muhammad Iqbal Muhammad Luthfi Setiarno Putera Muhammad Ramadhan Muhammad Raza Mutmainnah Mutmainnah Nabila Simah Bengi Nabilah Amini Hasibuan Nadia Ariska Naskah Naskah Nasrah Nasrah Nasrah Sirajang Nathania Pattipeilohy NIKI ARISKI Nirwan Ilyas Nor Latifah Nor Tiara Sari Nova Aristianti Novi Akhsani Novi Tiahirani Nur Fadhilah Ilyas Nurhardianti Mukhtar NURUL HIKMAH Pani Pransiska Putri Rahmat Rahmat Ramadhani adi putra Ramadhani Putri Raupong Raupong Rayhan Maulana Redha Anshari Retdia Sofiana Rexy Fernanda Reza Maulana Rika Arif Saeful Bahri Safaruddin Safaruddin Saharia Rorano Saleh AF Santiani Santiani Sastrawaty Sastrawaty Siswanto Siswanto Siti Annisa Siti Fatimatuzzahra Siti Wikoyatul Widiah Sitti Karmina Suci Barlian Sari Sunarti Sunarti Syahrul Mubarak Syarif Hidayatulloh Tarsih Tarsih Tedy Purnama Tunjung Wahyu Widayati Ulfa Alfiani Ahmad Veny Nisratul Husna Wa Muli Winda Winda Yeptadian Sari Yolanda Eunike Trihandayani Yunita Muliasari Zaehol Fatah Zahra Destu Mulyani Zulfa Rosharlianti