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@article{JAA4676, author = {Windri Windri and Indira Januarti}, title = {PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI}, journal = {JURNAL AKUNTANSI DAN AUDITING}, volume = {7}, number = {1}, year = {2010}, keywords = {intellectual capital performance, intellectual capital disclosure, annual report, firm size, leverage}, abstract = {The aims of this study are to analyze the effect of intellectual capital performance on intellectualcapital disclosure in annual report of manufacturing company listed in Indonesia Stock Exchange(IDX) period 2004-2006 and to analyze the level of intellectual capital disclosure in annualreport period 2004-2006. 50 companies was taken as samples in the research.This paper usescontent analysis to compile a measure of disclosure on each annual report of manufacturingcompany and statistical analysis to test whether intellectual capital performance has a positiveeffect to intellectual capital disclosure. Based on statistical analysis, it is concluded that theintellectual capital performance and firm size have a positive effect to intellectual capitaldisclosure. Leverage has no effect to intellectual capital disclosure. The result of content analysisshows that the intellectual capital disclosure in annual report of manufacturing company period2004-2006 are less than 50%.}, issn = {2549-7650}, pages = {49--61} doi = {10.14710/jaa.7.1.49-61}, url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/4676} }
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