Arnis, Dhissa Miranti and Lindrianasari, Lindrianasari and Yuztitya, Asmaranti and Saipuddin, Usep Analysis of Value Relevance of Intellectual Capital Disclosure. International Journal for Innovation Education and Research, 7 (12). pp. 256-268. ISSN 2411-3123

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Abstract

This research aims to examine whether the disclosure of IC information conducted by the company in the annual report has value relevance. The research dependent variable is PRICE. The independent variables in this research are intellectual capital disclosure index (ICDI) obtained using Li, et. al. (2012) which consists of 61 items of IC information, net income (NI), and book value of equity (BVE). The research sample is a banking sector company listed on the Indonesia Stock Exchange (BEI) of the year 2012 through 2016 using annual report. The result of hypothesis testing with regression analysis using SPSS 23 application shows that ICDI coefficient is not have positive influence to stock price. But if it is divided into 3 components it can be seen that Human Capital Disclosure Index (HCDI) has a positive effect on stock price although Structural Capital Disclosure Index (SCDI) and Customer Capital Disclosure Index (CCDI) have no effect on stock price. This shows that not all information about intellectual capital has value relevance.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: Prof. Dr. Lindrianasari
Date Deposited: 12 Mar 2020 04:23
Last Modified: 12 Mar 2020 04:23
URI: http://repository.lppm.unila.ac.id/id/eprint/18559

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