PENGARUH MEKANISME TATA KELOLA TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (STUDI PADA PERUSAHAAN INTELLECTUAL CAPITAL INTENSIVE INDUSTRIES DI BURSA EFEK INDONESIA)
DOI:
https://doi.org/10.22437/jar.v1i2.13558Keywords:
Ukuran dewan komisaris, Keberagaman gender, Latar pendidikan, Kepemilikan blockholder, Kepemilikan asing, Modal intelektualAbstract
Penelitian ini berjudul pengaruh mekanisme tata kelola terhadap pengungkapan modal intelektual. Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan komisaris, keberagaman gender, latar belakang pendidikan, kepemilikan blockholder dan kepemilikan asing, secara simultan dan parsial terhadap pengungkapan modal intelektual. Penelitian ini menggunakan sampel perusahaan yang termasuk ke dalam high intellectual capital intensive industries di BEI (Bursa Efek Indonesia) periode 2017 –2019. Teknik sampling yang digunakan adalah purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 81 perusahaan, dengan total 243 data penelitian. Teknik analisis data dalam penelitian ini adalah statistik deskriptif, dan analisis regresi berganda menggunakan software SPSS versi 23 for windows. Hasil pengujian hipotesis menunjukkan bahwa secara simultan mekanisme tata kelola berpengaruh terhadap pengungkapan modal intelektual. Secara parsial, ukuran dewan komisaris berpengaruh terhadap pengungkapan modal intelektual.
Downloads
References
Abeysekera, I. (2007). Intellectual capital accounting: Practices in a developing country. In Routledge. https://doi.org/10.4324/9780203937617
Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of Intellectual Capital, 11(4), 504–518. https://doi.org/10.1108/14691931011085650
Adams, R. B., de Haan, J., Terjesen, S., & van Ees, H. (2015). Board diversity: Moving the field forward. Corporate Governance: An International Review, 2(23), 77–82. https://doi.org/10.1111/corg.12106
Alfraih, M. M. (2018). The Role of Corporate Governance in Intellectual Capital Disclosure. International Journal of Ethics and Systems, 34(1), 101–121. https://doi.org/10.1108/ IJOES-02-2017-0026
Anifowose, M., Rashid, H. M. A., & Annuar, H. A. (2017). Intellectual Capital Disclosure And Corporate Market Value: Does Board Diversity Matter? Journal of Accounting in Emerging Economies, 7(3), 369–398. https://doi.org/10.1108/JAEE-06-2015-0048 Permanent
Appuhami, R., & Bhuyan, M. (2015). Examining the influence of corporate governance on intellectual capital efficiency evidence from top service firms in Australia. Managerial Auditing Journal, 30(4), 347–372. https://doi.org/10.1108/MAJ-04-2014-1022
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108
Barney, J. B., Ketchen, D. J., & Wright, M. (2011). The future of resource-based theory: Revitalization or decline? Journal of Management, 37(5), 1299–1315. https://doi.org/10.1177/0149206310391805
CFA. (2007). Comprehensive Business Reporting Model: Financial Reporting for Investors. In Centre for Financial Market Integrity.
CNBC Indonesia. (2019). Wow! Perusahaan RI Juga Banyak PHK Karyawan, Ada Apa? Retrieved December 2, 2019, from CNBC Indonesia website: https://www.cnbcindonesia.com/market/20191011094921-17-106139/wow-perusahaan-ri-juga-banyak-phk-karyawan-ada-apa
Elshandidy, T., & Neri, L. (2015). Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and Italy. Corporate Governance: An International Review, 23(4), 331–356. https://doi.org/10.1111/corg.12095
FCGI. (2002). Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance ( Tata Kelola Perusahaan ). Seri Tata Kelola Perusahaan (Corporate Governance), II(2002), 37.
Ferchichi, J., & Paturel, R. (2013). The Effect of Intellectual Capital Disclosure on the Value Creation: An Empirical Study Using Tunisian Annual Reports. International Journal of Accounting and Financial Reporting, 3(1), 81. https://doi.org/10.5296/ijafr.v3i1.3238
Fitri, E. R., Savitri, E., & L, A. A. (2019). Influence of Foreign Ownership , Ownership Concentrated , and Environmental Disclosure to Firm Value. Indonesian Journal of Economics, Social, and Humanities, 1(2), 91–96. https://doi.org/10.31258/ijesh.1.2.91-96
GarcÃa, C. Q. (2016). Impact of female managers on high-technology firms going public:The mediating effect of patents and product development. European Research on Management and Business Economics, 22(2), 63–69. https://doi.org/10.1016/j.iedee.2015.10.003
GIPC. (2019). U.S Chamber International IP Index. United State of America.
Goergen, M. (2012). International Corporate Governance. In Pearson Education Limited. England: Pearson Education.
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8(2), 47–77. https://doi.org/10.1108/09513579510146996
Gusti, A. K., & Dwita, S. (2016). Analisis Pengungkapan Intellectual Capital Dalam LaporanTahunan PT United Tractor Tbk dan PT Intraco Penta Tbk Tahun 2012-2014. Jurnal Wahana Riset Akuntansi, 4(2), 793–812. Retrieved from http://ejournal.unp.ac.id/index.php/wra/article/view/7222/5668
Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317–349. https://doi.org/10.1111/1467-6281.00112
Harisnawati, R., Ulum, I., & Syam, D. (2017). Pengaruh Intellectual Capital Performance Terhadap Intensitas Pelaporan Modal Intelektual. Jurnal Reviu Akuntansi Dan Keuangan, 7(1), 941–950. https://doi.org/10.22219/jrak.v7i1.08
Hatane, S. E., Angeline, C. O., Wedysiage, M., & Saputra, V. T. (2019). Intellectual Capital Disclosure and Firm Value: Does Jokowi’s Era Matter? Advances in Economics, Business, and Management Research, 69, 80–86. https://doi.org/10.2991/teams-18.2019.15
He, J., Mahoney, J. T., & Wang, H. C. (2009). Firm capability, corporate governance and competitive behaviour: a multi-theoretic framework. International Journal of Strategic Change Management, 4(1), 293–318. https://doi.org/10.1504/ijscm.2009.031408
Hindun, D. (2018). Pengaruh Karakteristik Komite Audit dan Konsentrasi Kepemilikan Terhadap Pengungkapan Intellectual Capital. Jurnal Akuntansi, 6(1).
Jaya, T. E., Septiarini, T., & Arafat, Y. (2016). Educational Background of the Board of Commissioners , Leverage , Profitability and Voluntary Disclosure. Review of Integrative Business and Economics Research, 5(2), 260–271. Retrieved from https://sibresearch.org/uploads/3/4/0/9/34097180/riber_tk16-084__260-271_.pdf
Jensen, M. C. (1993). The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems. The Journal of Finance, 48(3), 831–880. https://doi.org/10.1111/j.1540-6261.1993.tb04022.x
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 302–360. https://doi.org/10.1016/0304-405X(76)90026-X
KNKG. (2006). Pedoman Umum Good Corporate Governance Indonesia.
Li, J., Pike, R., & Haniffa, R. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research, 38(2), 137–159. https://doi.org/10.1080/00014788.2008.9663326
Mulyadi, M. S., & Panggabean, R. R. (2017). Intellectual capital reporting: Case study of high intellectual capital corporations in Indonesia. International Journal of Learning and Intellectual Capital, 14(1), 1–10. https://doi.org/10.1504/IJLIC.2017.080638
Mulyono, F. (2013). Sumber Daya Perusahaan Dalam Teori Resource-based View. Jurnal Administrasi Bisnis Unpar, 9(1), 59–78. Retrieved from http://journal.unpar.ac.id/index.php/JurnalAdministrasiBisnis/article/view/434
Petty, R., & Guthrie, J. (2000). Intellectual capital literature review :Measurement, reporting and management. Journal of Intellectual Capital, 1(2), 155–17. https://doi.org/10.1108/14691930010348731
Pisano, S., Lepore, L., & Lamboglia, R. (2017). Corporate disclosure of human capital via LinkedIn and ownership structure An empirical analysis of European companies. Journal of Intellectual Capital, 18(1), 102–127. https://doi.org/10.1108/JIC-01-2016-0016
Pramelasari, Y. M. (2010). Pengaruh Intellectual Capital Terhadap Nilai Pasar dan Kinerja Keuangan Perusahaan. Universitas Diponegoro.
Pratiwi, I. A. I. V., Badera, I. D. N., & Budiartha, I. K. (2018). Kemampuan Kepemilikan Institusional Memoderasi Pengaruh Diversitas Gender, Kebangsaan, Pengalaman Dewan pada Luas Intellectual Capital Disclosure. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(2), 543–574.
Puspitaningsih, R. W. (2016). Pengaruh Struktur Kepemilikan, Profitabilitas, ukuran Perusahaan, dan Umur Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris Pada Perusahaan Manufaktur Yang Tercatat Di Bursa Efek Indonesia Tahun 2014). Jurnal Magister Akuntansi Trisakti, 3(1), 95–120. https://doi.org/10.25105/jmat.v3i1.4966
Rustiarini, N. I. W. (2011). Pengaruh Struktur Kepemilikan Saham Pada Pengungkapan Corporate Social Responsibility. Jurnal Ilmiah Akuntansi Dan Bisnis, 6(1). Retrieved from https://ojs.unud.ac.id/index.php/jiab/article/view/2652
Sardo, F., & Serrasquiero, Z. (2016). A European Empirical Study of The Relationship Between Firms’s Intellectual Capital, Financial Performance and Market Value. Journal of Intellectual Capital, (Unit 07), 1–5. https://doi.org/https://doi.org/10.1108/JIC-10-2016-0105
Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual Capital : Perlakuan, Pengukuran dan Pelaporan (Sebuah Library Research). Jurnal Ekonomi Akuntansi, 5(1), 35–57. https://doi.org/10.9744/jak.5.1.pp.%2035-57
Schubert, R. (2006). Analyzing and managing risks – on the importance of gender differences in risk attitudes. Managerial Finance, 32(9), 706–715. https://doi.org/10.1108/03074350610681925
Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010
Srinidhi, B., Gul, F. A., & Tsui, J. (2011). Female directors and earnings quality. Contemporary Accounting Research, 28(5), 1610–1644. https://doi.org/10.1111/j.1911-3846.2011.01071.x
Subaida, I., & Mardianti, N. E. (2018). Effect Of Intellectual Capital And Intellectual Capital Disclosure On Firm Value. Journal of Applied Management, 16(1), 125–135. https://doi.org/10.21776/ub.jam.2018.016.01.15
Sudibyo, A. A., & Basuki, B. (2017). Intellectual capital disclosure determinants and its effects on the market capitalization : evidence from Indonesian listed companies. SHS Web of Conferences, 34, 1–7. https://doi.org/10.1051/shsconf/20173407001
Suhardjanto, D., & Wardhani, M. (2010). Praktik Intellectual Capital Disclosure Perusahaan Yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Auditing Indonesia, 14(1), 71–85.
Suwardjono. (2014). Teori Akuntansi: Perekayasaan Laporan Keuangan (3rd ed.). Yogyakarta: BPFE Yogyakarta.
Taliyang, S. M., & Jusop, M. (2011). Intellectual Capital Disclosure and Corporate Governance Structure: Evidence in Malaysia. International Journal of Business and Management, 6(12), 109–117. https://doi.org/10.5539/ijbm.v6n12p109
Thomsen, S., Pedersen, T., & Kvist, H. K. (2006). Blockholder ownership: Effects on firm value in market and control based governance systems. Journal of Corporate Finance, 12(2), 246–269. https://doi.org/10.1016/j.jcorpfin.2005.03.001
Ulum, I. (2015). Intellectual Capital Disclosure : Suatu Analisis Dengan Four Way Numerical Coding System. Jaai, 19(1), 39–50. https://doi.org/10.20885/jaai.vol19.iss1.art4
Ulum, I., Salim, T. F. A., & Kurniawati, E. T. (2016). Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia. Jurnal Dinamika Akuntansi Dan Bisnis, 3(1), 37–45. https://doi.org/10.24815/jdab.v3i1.4395
Uzliawati, L., & Djati, K. (2015). Intellectual capital disclosure, corporate governance structure and firm value in Indonesian banking industry. International Journal of Monetary Economics and Finance, 8(2), 162–177. https://doi.org/10.1504/IJMEF.2015.070780
Wahyuni, M. A., & Rasmini, N. K. (2016). Pengaruh Mekanisme Corporate Governance pada Pengungkapan Modal Intelektual. Jurnal Buletin Studi Ekonomi, 21(1), 48–59.
Woodcock, J., & Whiting, R. H. (2009). Intellectual Capital Disclosures by Australian Companies. Journal of Economic, 1–31. Retrieved from http://hdl.handle.net/10523/1562
World Economic Forum. (2017). The Global Human Capital Report.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jambi
This work is licensed under a Creative Commons Attribution 4.0 International License.