Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan
Abstract
The business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19.
Keywords: Efficiency, Disclosure, Intellectual Capital
References
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Bhasin, M. L. 2011. Intellectual Capital Reporting Study of IT-Sector Corporations in India. Australian Journal of Business and Management Research 1 (1):16-28.
Castilla Polo, F., dan G. Vasquez. 2016. The Main Topics of Research on Disclosure of Intangible Assets: A Critical Review. Accounting, Auditing & Accountability Journal 29 (2):323-356.
Chandra, H. 2021. Pengungkapan Modal Intelektual. Jurnal Akuntansi 1 (13):1-11.
Chandra, H., dan H. Djajadikerta. 2017. Pengaruh intellectual capital, profitabilitas, dan leverage terhadap nilai perusahaan pada perusahaan sektor properti, real estate, dan konstruksi bangunan yang terdaftar di bursa efek indonesia. Ultimaccounting: Jurnal Ilmu Akuntansi 9 (2):1-14.
Chen, M. C., S. J. Cheng, dan Y. Hwang. 2005. An Empirical Investigation of The Relationship Between Intellectual Capital and Firm’s Market Value and Financial Performance. Journal of Intellectual Capital 6 (2):159-176.
Dumay, J., dan J. Guthrie. 2017. Involuntary Disclosure of Intellectual Capital: Is It Relevant? Journal of Intellectual Capital 18 (1):29-44.
Festa, G., M. Rossi, A. Kolte, dan L. Marinelli. 2021. The Contribution of Intellectual Capital to Financial Stability in Indian Pharmaceutical Companies. Journal of Intellectual Capital 22 (2):128-148.
Garanina, T., dan J. Dumay. 2017. Forward-Looking Intellectual Capital Disclosure in IPOs: Implications for Intellectual Capital and Integrated Reporting. Journal of Intellectual Capital 18 (1):128-148.
Guthrie, J., dan R. Petty. 2000. Intellectual Capital: Australian Annual Reporting Practices. Journal of Intellectual Capital 1 (3):241-251.
Kamath, G. B. 2014. A Theoretical Framework for Intellectual Capital Disclosure. Pacific Business Review International 6 (8):50-54.
Kieso, D. E., Weygandt, J.J.,& Warfield, T.D. 2018. Intermediate Accounting: IFRS Edition Third ed: John Wiley & Sons.
Lestari, B. D., dan A. W. Suryani. 2020. Firm’s Value Exploration: The Impact Of Intellectual Capital and Net Working Capital. Jurnal Dinamika Akuntansi 12 (2):152-164.
Neysi, S. H., S. Mazraeh, dan Z. Mousavi. 2012. The Importance of Intellectual Capital Disclosure. International Journal of Business and Social Sciences 3 (15):307-310.
Nuryaman, N. 2015. The influence of intellectual capital on the firm’s value with the financial performance as intervening variable. Procedia–Social and Behavioral Sciences:292-298.
Oktavianti, Heni, dan Wahidahwati. 2014. Faktor-faktor yang mempengaruhi pengungkapan intellectual capital. Journal Ilmu & Riset Akuntansi 3 (1):48-64.
Purnomosidhi, B. 2006. Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ. The Indonesian Journal of Accounting Research (IJAR) 9 (1).
Sangkala. 2006. Intellectual Capital Management-Strategi Baru Membangun Daya Saing Perusahaan. Jakarta: YAPENSI.
Sawarjuwono, T., dan A. P. Kadir. 2003. Intellectual Capital: Perlakuan, Pengukuran, dan Pelaporan. Jurnal Akuntansi & Keuangan 5 (1):35-57.
Schaper, S., C. Nielsen, dan R. Roslender. 2017. Moving from Irrelevant Intellectual Capital (IC) Reporting to Value-Relevant IC Disclosures. Journal of Intellectual Capital 18 (1):81-101.
Secundo, G., P. Del Vecchio, J. Dumay, dan G. Passiante. 2017. Intellectual Capital in the Age of Big Data: Establishing a Research Agenda. Journal of Intellectual Capital 18 (2):242-261.
Singh, I., dan J. L. W. Mitchell Van der Zahn. 2008. Determinants of intellectual capital disclosure in prospectuses of initial public offerings. Accounting and Business research 38 (5):409-431.
Solechan, A. 2017. Pengaruh Efisiensi Modal Intelektual Terhadap Kinerja Keuangan Di Indonesia. Jurnal Kajian Akuntansi 1 (1):87-100.
Ulum, I. 2013. Model pengukuran kinerja intellectual capital dengan iB-VAIC di perbankan syariah. INFERENSI: Jurnal Penelitian Sosial Keagamaan 7 (1):185-206.
Ulum, I., R. R. Harviana, S. Zubaidah, dan A. W. Jati. 2019. Intellectual Capital Disclosure and Prospective Student Interest: An Indonesian Perspectives. Cogent Business & Management 6 (1):1-13.
Widarjo, W. 2011. Pengaruh modal intelektual dan pengungkapan modal intelektual pada nilai perusahaan yang melakukan Initial Public Offering. Jurnal Akuntansi dan Keuangan Indonesia 8 (2):157-170.
Yuniasih, N. W., D. G. Wirama, dan I. D. N. Badera. 2010. Eksplorasi Kinerja Pasar Perusahaan: Kajian Berdasarkan Modal Intelektual (Studi Empiris pada Perusahaan Keuangan Yang Terdaftar di Bursa Efek Indonesia). Simposium Nasional Akuntansi XIII Purwokerto:1-29.
Belkaoui, A. 2003. Intellectual capital and firm performance of US multinational firms: A study of the resource based and stakeholder views. Journal of Intellectual Capital.
Bhasin, M. L. 2011. Intellectual Capital Reporting Study of IT-Sector Corporations in India. Australian Journal of Business and Management Research 1 (1):16-28.
Castilla Polo, F., dan G. Vasquez. 2016. The Main Topics of Research on Disclosure of Intangible Assets: A Critical Review. Accounting, Auditing & Accountability Journal 29 (2):323-356.
Chandra, H. 2021. Pengungkapan Modal Intelektual. Jurnal Akuntansi 1 (13):1-11.
Chandra, H., dan H. Djajadikerta. 2017. Pengaruh intellectual capital, profitabilitas, dan leverage terhadap nilai perusahaan pada perusahaan sektor properti, real estate, dan konstruksi bangunan yang terdaftar di bursa efek indonesia. Ultimaccounting: Jurnal Ilmu Akuntansi 9 (2):1-14.
Chen, M. C., S. J. Cheng, dan Y. Hwang. 2005. An Empirical Investigation of The Relationship Between Intellectual Capital and Firm’s Market Value and Financial Performance. Journal of Intellectual Capital 6 (2):159-176.
Dumay, J., dan J. Guthrie. 2017. Involuntary Disclosure of Intellectual Capital: Is It Relevant? Journal of Intellectual Capital 18 (1):29-44.
Festa, G., M. Rossi, A. Kolte, dan L. Marinelli. 2021. The Contribution of Intellectual Capital to Financial Stability in Indian Pharmaceutical Companies. Journal of Intellectual Capital 22 (2):128-148.
Garanina, T., dan J. Dumay. 2017. Forward-Looking Intellectual Capital Disclosure in IPOs: Implications for Intellectual Capital and Integrated Reporting. Journal of Intellectual Capital 18 (1):128-148.
Guthrie, J., dan R. Petty. 2000. Intellectual Capital: Australian Annual Reporting Practices. Journal of Intellectual Capital 1 (3):241-251.
Kamath, G. B. 2014. A Theoretical Framework for Intellectual Capital Disclosure. Pacific Business Review International 6 (8):50-54.
Kieso, D. E., Weygandt, J.J.,& Warfield, T.D. 2018. Intermediate Accounting: IFRS Edition Third ed: John Wiley & Sons.
Lestari, B. D., dan A. W. Suryani. 2020. Firm’s Value Exploration: The Impact Of Intellectual Capital and Net Working Capital. Jurnal Dinamika Akuntansi 12 (2):152-164.
Neysi, S. H., S. Mazraeh, dan Z. Mousavi. 2012. The Importance of Intellectual Capital Disclosure. International Journal of Business and Social Sciences 3 (15):307-310.
Nuryaman, N. 2015. The influence of intellectual capital on the firm’s value with the financial performance as intervening variable. Procedia–Social and Behavioral Sciences:292-298.
Oktavianti, Heni, dan Wahidahwati. 2014. Faktor-faktor yang mempengaruhi pengungkapan intellectual capital. Journal Ilmu & Riset Akuntansi 3 (1):48-64.
Purnomosidhi, B. 2006. Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ. The Indonesian Journal of Accounting Research (IJAR) 9 (1).
Sangkala. 2006. Intellectual Capital Management-Strategi Baru Membangun Daya Saing Perusahaan. Jakarta: YAPENSI.
Sawarjuwono, T., dan A. P. Kadir. 2003. Intellectual Capital: Perlakuan, Pengukuran, dan Pelaporan. Jurnal Akuntansi & Keuangan 5 (1):35-57.
Schaper, S., C. Nielsen, dan R. Roslender. 2017. Moving from Irrelevant Intellectual Capital (IC) Reporting to Value-Relevant IC Disclosures. Journal of Intellectual Capital 18 (1):81-101.
Secundo, G., P. Del Vecchio, J. Dumay, dan G. Passiante. 2017. Intellectual Capital in the Age of Big Data: Establishing a Research Agenda. Journal of Intellectual Capital 18 (2):242-261.
Singh, I., dan J. L. W. Mitchell Van der Zahn. 2008. Determinants of intellectual capital disclosure in prospectuses of initial public offerings. Accounting and Business research 38 (5):409-431.
Solechan, A. 2017. Pengaruh Efisiensi Modal Intelektual Terhadap Kinerja Keuangan Di Indonesia. Jurnal Kajian Akuntansi 1 (1):87-100.
Ulum, I. 2013. Model pengukuran kinerja intellectual capital dengan iB-VAIC di perbankan syariah. INFERENSI: Jurnal Penelitian Sosial Keagamaan 7 (1):185-206.
Ulum, I., R. R. Harviana, S. Zubaidah, dan A. W. Jati. 2019. Intellectual Capital Disclosure and Prospective Student Interest: An Indonesian Perspectives. Cogent Business & Management 6 (1):1-13.
Widarjo, W. 2011. Pengaruh modal intelektual dan pengungkapan modal intelektual pada nilai perusahaan yang melakukan Initial Public Offering. Jurnal Akuntansi dan Keuangan Indonesia 8 (2):157-170.
Yuniasih, N. W., D. G. Wirama, dan I. D. N. Badera. 2010. Eksplorasi Kinerja Pasar Perusahaan: Kajian Berdasarkan Modal Intelektual (Studi Empiris pada Perusahaan Keuangan Yang Terdaftar di Bursa Efek Indonesia). Simposium Nasional Akuntansi XIII Purwokerto:1-29.
Published
2021-09-29
How to Cite
ANUGRAHANI, Inanda Shinta.
Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan.
Jurnal Ekonomi Akuntansi dan Manajemen, [S.l.], v. 20, n. 2, p. 101-111, sep. 2021.
ISSN 2459-9816.
Available at: <https://jurnal.unej.ac.id/index.php/JEAM/article/view/25466>. Date accessed: 29 dec. 2024.
doi: https://doi.org/10.19184/jeam.v20i2.25466.
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