Ulum, I., I. Ghozali,, dan A. Purwanto, 2014, “Konstruksi Model Pengukuran Kinerja dan Kerangka Kerja Pengungkapan Modal Intelektual”, JAMAL (Jurnal Akuntansi Multiparadigma), Vol. 5 No. 3, pp. 380-392.
The purposes of this study are: firts, to construct performance measurement model and intellectual capital disclosure (ICD) framework. Second, to investigate the role of Intellectual Capital Disclosure (ICD) in the relationship between Modified VAIC (MVAIC) and market capitalization (MCAP).MVAIC is a comprehensive model to measure Intellectual Capital Performance (ICP) based on Value Added Intellectual Coefficient (VAIC™).Data was drawn from Indonesian banking sectors listed in BEI for three years, 2006, 2009, and 2012. WarpPLS 3.0 was used as analytical tool. The findings indicated that ICD did not mediate the relationship between MVAIC and MCAP. The highest performance of IC, the lowest information on IC was disclosed. In the perspective of signaling theory, ICD is a good signal to the market.
Kata kunci: Kinerja modal intelektual, Pengungkapan modal intelektual, Modified Value Added Intellectual Coefficient (MVAIC), WarpPLS 3.0
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