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Mar 07

Pengaruh Pengungkapan Informasi tentang Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Publik di Indonesia

Aprilima Putri Ramadhani, Ihyaul Ulum, Susenohaji

(Fakultas Ekonomi Universitas Muhammadiyah Malang)

ABSTRACT

The aims of this study are to describe Intellectual Capital Disclosure (ICD) practices in Indonesian public company and to investigate the effect of ICD to three dimension of financial company performance; EPS, ASR and ROA. Content analysis was used to capture the ICD of 32 companies which include in 50 Biggest Market Capitalization for three years (2005-2007). Besides, Partial Least Square (PLS) was used to analyze the impact of ICD to financial performance.

The results indicate that the ICD practices are highly relative. The component of customer capital (brand) dominated the amount of disclosure. In contrast, patent and copyright are in lowest rank. Finally, the PLS result shows significant effect of ICD to companies financial performance.

Keywords: intellectual capital disclosure, companies financial performance, content analysis, Partial Least Square.

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