Determinants of Intellectual Capital Disclosure by using Monetary and Non-monetary Variables

Prima Aprilyani Rambe, Citra Dewi, Iskandar Muda, Syafruddin Ginting

2018

Abstract

Purpose of this research is to analyse of determinants of intellectual capital disclosure by using monetary and non monetary variables. Profitability, leverage, firms’s size and firm’s age are determinants of intellectual capital disclosure. There were 12 companies which selected as a sample. An index of disclosure of intellectual capital was constructed to analyse intellectual capital disclosure in the sustainability reports for 2015 – 2017. This report was published on the website of Indonesia Stock Exchange. Object of this research is only focus on banking firms. This reasearch was developed four hypothesis about association between profitability, leverage, firm’s size, firm’s age and intellectual capital disclosure. This research highlight the determinants of intellectual capital disclosure by using intellectual capital index from Oliviera’s research. The results showed that there was association between profitability, firm’s age and intellectual capital disclosure. But leverage and firm size showed that there was not association with intellectual capital disclosure.

Paper Citation

in Harvard Style

Rambe P., Dewi C., Muda I. and Ginting S. (2018). Determinants of Intellectual Capital Disclosure by using Monetary and Non-monetary Variables.In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES, ISBN 978-989-758-432-9, pages 1097-1102. DOI: 10.5220/0009504810971102

in Bibtex Style

@conference{unicees18,
author={Prima Aprilyani Rambe and Citra Dewi and Iskandar Muda and Syafruddin Ginting},
title={Determinants of Intellectual Capital Disclosure by using Monetary and Non-monetary Variables},
booktitle={Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,},
year={2018},
pages={1097-1102},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009504810971102},
isbn={978-989-758-432-9},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 1st Unimed International Conference on Economics Education and Social Science - Volume 1: UNICEES,
TI - Determinants of Intellectual Capital Disclosure by using Monetary and Non-monetary Variables
SN - 978-989-758-432-9
AU - Rambe P.
AU - Dewi C.
AU - Muda I.
AU - Ginting S.
PY - 2018
SP - 1097
EP - 1102
DO - 10.5220/0009504810971102