Pengungkapan Human Capital Di Bank Jawa Timur Berdasarkan Resource Based Theory - Cindy, Claresta (Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE), 2019)
ABSTRAKPenelitian ini bertujuan untuk menganalisis pengungkapan Human Capital di Bank Jawa Timur berdasarkan Resource Based Theory (RBT). Penelitian ini menggunakan pendekatan kualitatif dengan teknik analisis konten. Laporan tahunan Bank Jatim selama tahun 2008 hingga tahun 2017 sebagai sumber utama data penelitian dianalisis dan dikoding dengan menggunakan kerangka IC yang digunakan Guthrie et al. (2004).Hasil penelitian menunjukkan bahwa HCD di Bank Jatim dari tahun 2008-2017 menunjukkan tren meningkat. Komponen HC yang paling banyak diungkap adalah employee. HCD pada Bank Jatim pada tahun 2008-2010 hanya memenuhi tiga kriteria RBT dan di tahun 2012-2017 telah memenuhi empat kriteria RBT yaitu VRIN (Valuable, Rare, Immitable, dan Non-substitutable). Berdasarkan perspektif RBT, hasil penelitian tersebut mengindikasikan bahwa Bank Jatim berusaha untuk mencapai keunggulan kompetitif dengan mengungkapkan kegiatan mengelola, mengendalikan, dan memanfaatkan HC yang dimiliki kepada para stakeholder.Â Kata kunci: pengungkapan, human capital, Â resource based theoryÂ DAFTAR PUSTAKAAbdifatah Ahmed Haji,Â Sanni Mubaraq. (2012). The trends of intellectual capital disclosures: evidence from the Nigerian banking sector.Â Journal of Human Resource Costing & Accounting, Vol. 16 Issue: 3, pp.184-209.Abeysekera, I & Guthrie, J. (2005). An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka. Critical Perspectives on Accounting. 16(3), 2005, 151-163.Abeysekera, Indra. (2008). Intellectual capital disclosure trends: Singapore and Sri Lanka.Â Journal of Intellectual Capital, Vol. 9 No: 4, pp.723-737.Abhayawansa, Subhash & Indra Abeysekera. (2008). 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