ANALISIS PRAKTIK PENGUNGKAPAN INTELLECTUAL CAPITAL STUDI PADA PERUSAHAAN SUB SEKTOR INDUSTRI OTOMOTIF

Authors

  • Masiyah Kholmi Universitas Muhammadiyah Malang
  • Endang Dwi Wahyuni Universitas Muhammadiyah Malang
  • Febri Heni Universitas Muhammadiyah Malang

DOI:

https://doi.org/10.22219/jaa.v3i2.13227

Keywords:

Content Analysis, Intellectual Capital Disclosure, Automotive Industry

Abstract

The aim of this study is to analyze the intellectual capital disclosure practices by Indonesian automotive industry. Content analysis was used to analyze the annual report for one the year 2016. This research used Guthrie at., el.  scheme of intellectual capital components. In this scheme, IC was categorized into 3 groups; relational competence (human capital: 8th items).internal structures (organizational capital: 15th items); and external structures (customer/relational capital: 13th items); The result shows that percentage of IC disclosure by Indonesian automotive industry was high relatively In 2016, there were some attributes that not disclosed yet by a company, it was ’copyright’. There was no company that discloses all of the 36th components of IC in their annual report. The maximum number of the attribute that disclosed by a company was 31.

Downloads

Download data is not yet available.

References

Guthrie, J., Petty, R., Ferrier, F., & Wells, R. (1999). There is no accounting for intellectual capital in Australia: a review of annual reporting practices and the internal measurement of intangibles. Paper presented at the OECD Symposium on Measuring and Reporting of Intellectual Capital.

Lev, B., Canibano, L., & Marr, B. (2005). An accounting perspective on intellectual capital. Perspectives on intellectual capital, 42-55.

Purnomosidhi, B. (2006). Analisis empiris terhadap determinan praktik pengungkapan modal intelektual pada perusahaan publik di BEJ. Jurnal Riset Akuntansi Indonesia, 9(1), 1-20.

Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual capital: Perlakuan, pengukuran dan pelaporan (sebuah library research). Jurnal Akuntansi dan Keuangan, 5(1), 35-57.

Sir, J., Subroto, B., & Chandrarin, G. (2010). Intellectual capital dan abnormal return saham. Simposium Nasional Akuntansi XIII.

Sudana, I. P., & Erawati, M. A. (2009). Intangible Assets, Nilai Perusahaan, dan Kinerja Keuangan. Audi Jurnal Akuntansi dan Bisnis, 4(1).

Suhardjanto, D., & Wardhani, M. (2010). Praktik intellectual capital disclosure perusahaan yang terdaftar di bursa efek Indonesia. JAAI, 14(1), 71-85.

Ulum, I. (2011). Analisis praktik pengungkapan informasi intellectual capital dalam laporan tahunan perusahaan telekomunikasi di Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 1(1), 49-56.

Ulum, I. (2017). INTELLECTUAL CAPITAL: Model Pengukuran, Framework Pengungkapan& Kinerja Organisasi: UMMPress.

Vergauwen, P. G., & Van Alem, F. J. (2005). Annual report IC disclosures in the Netherlands, France and Germany. Journal of Intellectual capital.

Downloads

Published

2020-11-30

Issue

Vol. 3 No. 2 (2020): Jurnal Akademi Akuntansi (JAA)

Section

Articles

License

Copyright (c) 2020 Masiyah Kholmi, Endang Dwi Wahyuni, Febri Heni

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Creative Commons License

Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.

Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:

  • Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
  • Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
  • Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).