Skip to main navigation menu Skip to main content Skip to site footer
Academia Open

Business and Economics

Vol 4 (2021): June

The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019
Pengaruh Pengungkapan Intellectual Capital Disclosure Terhadap Profitabilitas Dan Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2015-2019



(*) Corresponding Author
DOI
https://doi.org/10.21070/acopen.4.2021.1990
Published
August 14, 2021

Abstract

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

References

  1. W. Widarjo, Rahmawati, A. K. Widagdo, and E. A. Sudaryono, “Intellectual capital disclosure and post-issue financial performance,” Bus. Innov. Dev. Emerg. Econ., vol. 13, no. 7, pp. 289–296, 2020.
  2. S. Hermawan and L. D. Milanetty, “The Comparison Of Intellectual Capital Disclosure: Evidence From Pharmaceutical Company In Southest Asian Countries,” vol. 125, pp. 45–49, 2018.
  3. R. N. Anisah, “Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Dengan Keunggulan Kompetitif Sebagai Variabel Intervening,” Universitas Muhammadiyah Yogyakarta, 2016.
  4. J. Widiatmoko, M. G. K. Indarti, and I. D. Pamungkas, “Corporate governance on intellectual capital disclosure and market capitalization,” Cogent Bus. Manag., 2020.
  5. J. E. Tulung, I. S. Saerang, and S. Pandia, “The influence of corporate governance on the intellectual capital disclosure: A study on Indonesian private banks,” Banks Bank Syst., 2018.
  6. W. Widarjo, Rahmawati, Bandi, and A. K. Widagdo, “Underwriter reputation, intellectual capital disclosure, and underpricing,” Int. J. Bus. Soc., 2017.
  7. I. Ulum, R. R. Harviana, S. Zubaidah, and A. W. Jati, “Intellectual capital disclosure and prospective student interest: an Indonesian perspectives,” Cogent Bus. Manag., 2019.
  8. A. I. P. M. Akbar and S. Ningsih, “Determinant intellectual capital disclosure factors in integrated reporting,” Int. J. Innov. Creat. Chang., 2020.
  9. Dewi and Ekadjaja, “Pengaruh Profitabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur,” J. Multiparadigma Akunt. Tarumanagara, 2020.
  10. H. Manoppo and F. Arie, “PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2014,” J. Ris. Ekon. Manajemen, Bisnis dan Akunt., 2016.
  11. H. W. Apriyanti, “PERKEMBANGAN INDUSTRI PERBANKAN SYARIAH DI INDONESIA : ANALISIS PELUANG DAN TANTANGAN,” MAKSIMUM, 2019.
  12. A. Putritama, “PENERAPAN ETIKA BISNIS ISLAM DALAM INDUSTRI PERBANKAN SYARIAH,” Nominal, Barom. Ris. Akunt. dan Manaj., 2018.
  13. S. Devi, D. N. Badera, and G. A. N. Budiasih, “Pengaruh Enterprise Risk Management Disclosure dan Intellectual Capital Disclousure Pada Nilai Perusahaan,” Simp. Nas. Akunt. XIX, pp. 1–28, 2016.
  14. M. Rivandi, “Pengaruh intellectual capital disclosure, kinerja keuangan, dan kepemilikan manajerial terhadap nilai perusahaan,” J. Pundi, vol. 2, no. 1, pp. 41–54, 2018.
  15. A. Rosiana and A. S. Mahardhika, “Pengaruh Good Corporate Governance dan Intellectual Capital Terhadap Kinerja Keuangan pada Perusahaan Perbankan,” J. SIKAP (Sistem Informasi, Keuangan, Audit. Dan Perpajakan), vol. 5, no. 1, p. 76, 2021.
  16. P. Tangke, “PERAN MEDIASI INTELLECTUAL CAPITAL DISCLOSURE DALAM HUBUNGAN FOREIGN OWNERSHIP DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN,” J. Mirai Manag., vol. 6, no. 1, pp. 2597–4084, 2020.
  17. A. Nugroho and I. Artikel, “Faktor-Faktor Yang Mempengaruhi Intellectual Capital Disclosure (Icd),” Account. Anal. J., vol. 1, no. 2, 2012.
  18. D. Mariani and Suryani, “PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Sektor Industri Baran,” Photosynthetica, vol. 2, no. 1, pp. 1–13, 2018.
  19. L. S. R. Deffi, D. Cahyono, and R. M. Aspirand, “Pengaruh Enterprise Risk Management Disclosure, Intellectual Capital Disclosure dan Debt to Asset Ratio terhadap Nilai Perusahaan,” Budg. J. Business, Manag. Account., vol. 1, no. 2, pp. 147–162, 2020.
  20. S. Hermawan and Amirullah, “Metode Penelitian Bisnis Bandung,” CV Alfa Beta, 2016.
  21. N. K. Kholis, E. D. Sumarmawati, and H. M. Mutmainah, “FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN,” J. Anal. Bisnis Ekon., 2018.
  22. A. W. Aji and F. I. F. Atun, “Pengaruh Tax Planning, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Kasus Perusahaan …,” J. Ilm. Akunt. dan Humanika, vol. 9, no. 3, pp. 222–234, 2019.
  23. N. P. I. Kartika Dewi and N. Abundanti, “Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi,” E-Jurnal Manaj. Univ. Udayana, vol. 8, no. 5, p. 3028, 2019.
  24. G. Budialim, “Penelitian ini bertujuan untuk menguji adanya pengaruh kinerja keuangan (likuiditas, utang, profitabilitas, nilai buku ekuitas) dan risiko terhadap,” J. Ilm. Mhs. Univ. Surabaya, vol. 2, no. 1, pp. 1–23, 2013.
  25. L. S. R. Deffi, D. Cahyono, and R. M. Aspirandi, “PENGARUH ENTERPRISE RISK MANAGEMENT DISCLOSURE, INTELLECTUAL CAPITAL DISCLOSURE DAN DEBT TO ASSET RATIO TERHADAP NILAI PERUSAHAAN,” vol. 1, pp. 147–162, 2020.
  26. I. Subaida, Nurkholis, and E. Mardiati, “Intellectual Capital Disclosure on Firm Value,” J. Appl. Manag., vol. 16, no. 36, pp. 125–135, 2018.
  27. W. Sujarweni, Metodologi penelitian (bisnis & ekonomi). Yogyakarta: Pustaka Baru Press, 2015.
  28. Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D, Cetakan ke. Bandung: Alfabeta, 2015.
  29. Hair, “Multivariate data Analysis,” Food Chemistry, vol. 232. pp. 135–144, 2014.
  30. U. Sekaran and R. Bogie, Metode Penelitian Untuk Bisnis. Jakarta: Salemba Empat. 2017.
  31. J. H. Mustakini, “Metode Penelitian Bisnis. Edisi ke-6. Yogyakarta. Universitas Gajah Mada.,” 2014.

Downloads

Download data is not yet available.