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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review AFEBI Economic and Finance Review AFEBI Accounting Review SENTRALISASI BJRA (Bongaya Journal of Research in Accounting) Jurnal Ilmiah Akuntansi Manajemen Jurnal Multidisiplin Madani (MUDIMA) Jurnal Akuntansi dan Keuangan Indonesia Journal of Islamic Business Management Studies (JIBMS) Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Advances In Social Humanities Research Contemporary Journal of Applied Sciences (CJAS) Journal of Management, Economic, and Financial
Abdul Hamid Habbe, Abdul Hamid
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi dan Keuangan Indonesia

 1 
PENGUNGKAPAN MODAL INTELEKTUAL DAN KEUANGAN DALAM KAPITALISASI PASAR DENGAN SIKLUS HIDUP INDUSTRI SEBAGAI PEMODERASI (INTELLECTUAL CAPITAL DISCLOSURE AND FINANCIAL DISCLOSURE IN MARKET CAPITALIZATION WITH INDUSTRY LIFE CYCLE AS MODERATING VARIABLE) Azis, Siti Nafisah; Pagalung, Gagaring; Habbe, Abdul Hamid
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

Previous research has not examined which of intellectual capital disclosure and financial disclosure contains more relevant information in investor decision making in industry life cycle perspective. This research examines the effect of industry life cycle in moderating the relationship between intellectual capital disclosure, financial disclosure, and market capitalization; the influence of intellectual capital and financial disclosure on market capitalization; and the influence of good corporate governance on intellectual capital and financial disclosure. The research sample was all non-financial companies listed in the Indonesian Stock Exchange in 2014-2015. By using multiple linear regression, the research finds that industry life cycle moderates the relationship between intellectual capital disclosure and market capitalization, however, it does not moderate the relationship between financial disclosure and market capitalization. Intellectual capital disclosure has a positive effect on market capitalization, whereas financial disclosure does not influence market capitalization. Good corporate governance has a positive effect on intellectual capital and financial disclosure. This study provides a new evidence that the disclosure of relevant information based on industry life cycle will be realized with the implementation of optimal good corporate governance. The information produced can provide a signal that influences investor decisions.
Co-Authors Abdul Wahid Afandi Alamsyah, Muhammad Fajar Alifa, Sarah Andi Manggala Putra, Andi Manggala Anwar, Anas Iswanto Aryadi, Alif Razaq Asri, Wenny Nadya Awaluddin, Muhammad Rafly Azis, Siti Nafisah Batara, Angela Damara, Mochamad Rizky Darwis, Andi Mujahid Diaraya Diaraya, Diaraya Faisal Abdullah Ferdiansah, Muhammad Irdam Fitriadi Fitriadi Fitriani Fratiwi, Sri Ayu Gagaring Pagalung Haliah, Haliah Hamid, Mashur Naufal Hermita Arif Ihya Ulumuddin, Ihya Intani, Fitria Irfan, Lidya Pratiwi Jamaluddin Jumadi, Sri Wahyuni Kurniawan, Awi M, Yuliana Maknun, Andi Batari Annisa Mallisa, Amalia Indah Pratama MEDIATY Mediaty Mediaty , Mediaty Minggu, Ayu Rinathi Muhammad Ashari Nagu, Nadhirah Nur Azizah Nur'Illiyyien Nur, Hamzah Fansyuri Pakulla’, Heriani Paulus Tangke PRATIWI, RIZKY INMAS Putri Ramadhani Putriyanti, Indah Rachmatullah, Muhammad Rante, Matrik Irama Ratna Ayu Damayanti Razak, Linda A Riza Praditha Robert Jao Rosmayanti Sakinah, Andi Nur Sofia Syarifuddin Syarifuddin Tikupasang, Medyoto Usman, Asri USWATUN HASANAH Utami, Rizky Yohanis Rura YUNUS Zulaeha, Sitti