PENGARUH PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia)

Aprilima Putri Ramadhani

Abstract


This study aims to describe Intellectual Capital Disclosure practice in Indonesian Public Company. Further, this study aims to investigate the effect of Intellectual Capital Disclosure and three dimension of financial company performance: EPS, ASR and ROA.
The component of Intellectual Capital are used as units of analysis to content analyze the annual report of a sample of 32 company that?s include on 50 Biggest Market Capitalization for three years, 2005-2007. Further, this is an empirical study using Partial Least Square (PLS) for the data analysis.
The finding show that: the Intellectual Capital Disclosure practice is highly relative. The highest frequency of disclosure is one of Customer Capital, Brand and the lowest is a part of Intellectual Property component, Patents and Copyright. Finally, the result show insignificant effect for the Intellectual Capital disclosure on financial company performance.

 

Keyword : pengungkapan Intellectual Capital, kinerja keuangan perusahaan, icontent analysis, Partial Least Square


Keywords


pengungkapan Intellectual Capital; kinerja keuangan perusahaan; icontent analysis; Partial Least Square