TREN PENGUNGKAPAN INTELLECTUAL CAPITAL INDUSTRI PERBANKAN: SEBUAH BUKTI EMPIRIS DI INDONESIA
Politeknik Negeri Malang
Jl. Soekarno-Hatta No.9 Malang 65145.
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The purposes of this research were to analyze the intellectual capital disclosure’s volume of banking industries in Indonesia and to provide additional empirical evidence of variations in IC disclosure that included internal capital, external capital and human capital in the banking companies in Indonesia. This research used trend least square method to analyze intellectual capital disclosure trends. Furthermore, One Way Anova test was used to determine if there was difference in the volume of internal capital disclosure, external capital and human capital. The result of this study showed that there was an increase in intellectual capital disclosure trends, although not as a whole. One of the total sample showed the decrease in intellectual capital disclosure trend. There was no difference in the volume of disclosure of the three categories in intellectual capital. This was because the IC was still a voluntary disclosure and there were government regulations that indirectly encouraged companies to disclose IC such as taxation and labor laws.
Key words: external capital, human capital, intellectual capital, internal capital