Erlin Melani_Abstract_1722013


Erlin Melani
Endah Suwarni
Politeknik Negeri Malang
Jl. Soekarno-Hatta No.9 Malang 65145.

Korespondensi dengan Penulis:
Endah Suwarni: Telp. +62 404 424


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 

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Indra Suyoto Kurniawan_Abstract_1712013


Indra Suyoto Kurniawan
Fakultas Ekonomi Universitas Mulawarman Samarinda
Jl. Tanah Grogot No.1 Kampus Unmul Gunung Kelua, Samarinda, 75119.

Korespondensi dengan Penulis:
Indra Suyoto Kurniawan: Telp. +62 541 738 916, 738 915


The purpose of this study was to examine the relationship between the efficiency of the value added to the company’s resources in the main components (physical capital, human capital, structural capital) and researchers are trying to add the market value of the three dimensions of a company’s financial performance is ROA, ATO, and GR. The data is taken from the 44 public companies engaged in non financial sector for 3 years (2009-2011). This study is an empirical study using PLS as a data analysis tool. The findings of this study suggest that having an IC on the financial performance of the company, the IC also has a positive effect on the financial performance of companies in the future. While the rate of growth for the company IC (ROGIC) within 3 years of observation there is a difference, where to ROGIC20092010 does not affect the financial performance in 2010, ROGIC2010-2011 positive effect on the financial performance for the year 2011. The findings suggest that human capital (VAHU) and physical capital (VACA) is an indicator of a positive effect IC for two years of observation, while the capital structure (STVA) has a positive effect only in 2010 while the market value (MV) effect only in 2011. While the ROA and the ATO as an indicator of financial performance consistent effect for three years of observation. And for the year 2010 was significant for all indicators either IC or financial performance.

Key words: asset turn over, human capital, intellectual capital, physical capital, return on assets, structural capital

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