ANALISIS TINGKAT PENGUNGKAPAN MODAL INTE

https://doi.org/10.22146/abis.v9i1.64240

Veronika Galuh Fajar Kartika(1*), Singgih Wijayana(2)

(1) Universitas Gadjah Mada, Yogyakarta
(2) Departemen Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Gadjah Mada, Yogyakarta
(*) Corresponding Author

Abstract


Tujuan – Penelitian ini bertujuan membandingkan tingkat pengungkapan informasi modal intelektual atau intellectual capital (yang selanjutnya disebut IC) dari perusahaan highly regulated dan non highly regulated di Indonesia

Metode Penelitian – Penelitian ini menggunakan pendekatan kuantitatif, dengan teori institusional untuk menjelaskan fenomena adanya variasi dalam pengungkapan informasi IC. Data yang digunakan ialah laporan tahunan dari perusahaan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2018. Dalam penelitian ini, peneliti melakukan kategorisasi perusahaan sampel ke dalam kategori highly regulated industry sejumlah 172 perusahaan dan non highly regulated industry sejumlah 155 perusahaan. Instrumen yang digunakan dalam penelitian ini berjumlah 37 sub indikator dengan analisis skoring indeks yang dipilih sebagai metode untuk memberikan bobot pada setiap sub indikator yang diungkapkan dalam laporan narasi. Rentang skor yang digunakan ialah 0,1, dan 2.

Temuan – Hasil analisis menunjukkan bahwa terdapat variasi pada pengungkapan informasi IC antara highly regulated industry dan non highly regulated industry. Variasi ini ditunjukkan dari hasil independent t-test sebesar 0,000 yang berarti terdapat variasi dalam pengungkapan informasi IC dari 2 kategori industri tersebut. Variasi ini dijelaskan melalui teori isomorfisme koersif dan mimetis dalam teori institusional, yang mana perusahaan dalam kategori highly regulated industry memiliki tingkat pengungkapan lebih tinggi karena kegiatan bisnis dari industri tersebut memiliki regulasi yang lebih ketat, hal ini merujuk pada isomorfisme koersif. Sedangkan, perusahaan dalam kategori non highly regulated industry memiliki tingkat pengungkapan yang lebih rendah karena pengungkapan dari perusahaan ini dilatarbelakangi oleh keinginan untuk meniru praktik bisnis yang baik dari perusahaan highly regulated industry, hal ini merujuk pada isomorfisme mimetis.  

Orisinalitas – Penelitian ini menggunakan teori institusional sebagai kacamata dalam pengamatan terhadap fenomena variasi tingkat pengungkapan informasi IC yang terjadi antara highly regulated industry dan non highly regulated industry. Penelitian ini tidak hanya ditujukan untuk melihat apakah terdapat variasi dalam pengungkapan informasi IC, lebih jauh lagi, penelitian ini ditujukan untuk dapat menjawab mengapa terjadi variasi dalam pengungkapan informasi IC menggunakan isomorfisme yang terdapat dalam teori institusional.


Keywords


Tingkat pengungkapan;modal intelektual;informasi IC

Full Text:

PDF


References

Abeysekera, Indra. 2008. “Intellectual Capital Disclosure Trends: Singapore and Sri Lanka.” Journal of Intellectual Capital 9 (4): 723–37. https://doi.org/10.1108/14691930810913249. Akbar, Rusdi, Robyn Ann Pilcher, dan Brian Perrin. 2015. “Implementing Performance Measurement Systems: Indonesian Local Government under Pressure.” Qualitative Research in Accounting & Management 12 (1): 3–33. https://doi.org/10.1108/QRAM-03-2013-0013. Amin, Shahid, dan Shoaib Aslam. 2017. “Intellectual Capital, Innovation and Firm Performance of Pharmaceuticals: A Study of the London Stock Exchange.” Journal of Information & Knowledge Management 16 (02): 1750017. https://doi.org/10.1142/S0219649217500174. Argento, Daniela, dan Roberto Di Pietra. 2014. “IASB ED Management Commentary Versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange.” Dalam Accounting and Regulation: New Insights on Governance, Markets and Institutions, disunting oleh Roberto Di Pietra, Stuart McLeay, dan Joshua Ronen, 291–309. New York, NY: Springer New York. https://doi.org/10.1007/978-1-4614-8097-6_12. Boekestein, Bram. 2006. “The Relation between Intellectual Capital and Intangible Assets of Pharmaceutical Companies.” Journal of Intellectual Capital 7 (2): 241–53. https://doi.org/10.1108/14691930610661881. Brüggen, Alexander, Philip Vergauwen, dan Mai Dao. 2009. “Determinants of Intellectual Capital Disclosure: Evidence from Australia.” Management Decision 47 (2): 233–45. https://doi.org/10.1108/00251740910938894. Cabrita, Maria do Rosário Meireles Ferreira, Maria de Lurdes Ribeiro da Silva, Ana Maria Gomes Rodrigues, dan María del Pilar Muñoz Dueñas. 2017. “Competitiveness and Disclosure of Intellectual Capital: An Empirical Research in Portuguese Banks.” Journal of Intellectual Capital 18 (3): 486–505. https://doi.org/10.1108/JIC-11-2016-0112. Carpenter, Vivian L., dan Ehsan H. Feroz. 2001. “Institutional Theory and Accounting Rule Choice: An Analysis of Four US State Governments’ Decisions to Adopt Generally Accepted Accounting Principles.” Accounting, Organizations and Society 26 (7–8): 565–96. https://doi.org/10.1016/S0361-3682(00)00038-6. Castelo Branco, Manuel, Catarina Delgado, Manuel Sá, dan Cristina Sousa. 2010. “An Analysis of Intellectual Capital Disclosure by Portuguese Companies.” Disunting oleh Maria Krambia Kapardis. EuroMed Journal of Business 5 (3): 258–78. https://doi.org/10.1108/14502191011080809. Chen, Shuping, Xia Chen, dan Qiang Chengf. 2008. “Do Family Firms Provide More or Less Voluntary Disclosure?” Journal of Accounting Research 46 (3): 499–536. Collin, Sven-Olof Yrjö, Torbjörn Tagesson, Anette Andersson, Joosefin Cato, dan Karin Hansson. 2009. “Explaining the Choice of Accounting Standards in Municipal Corporations: Positive Accounting Theory and Institutional Theory as Competitive or Concurrent Theories.” Critical Perspectives on Accounting 20 (2): 141–74. https://doi.org/10.1016/j.cpa.2008.09.003. Daum, Juergen H. t.t. “Intangible Assets-Based Enterprise Management - A Practical Approach,” 19. DiMaggio, Paul, dan Walter W. Powell. 2010. “The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (Translated by G. Yudin).” Journal of Economic Sociology 11 (1): 34–56. https://doi.org/10.17323/1726-3247-2010-1-34-56. Duff, Angus. 2018. “Intellectual Capital Disclosure: Evidence from UK Accounting Firms.” Journal of Intellectual Capital 19 (4): 768–86. https://doi.org/10.1108/JIC-06-2017-0079. Dzenopoljac, Vladimir, Chadi Yaacoub, Nasser Elkanj, dan Nick Bontis. 2017. “Impact of Intellectual Capital on Corporate Performance: Evidence from the Arab Region.” Journal of Intellectual Capital 18 (4): 884–903. https://doi.org/10.1108/JIC-01-2017-0014. García‐Meca, Emma, dan Isabel Martínez. 2005. “Assessing the Quality of Disclosure on Intangibles in the Spanish Capital Market.” European Business Review 17 (4): 305–13. https://doi.org/10.1108/09555340510607352. Ginesti, Gianluca., Macchioni, Riccardo., Sannino, Giuseppe. 2013. “The Impact of International Accounting Standards Board (IASB)’s Guidelines for Preparing Management Commentary (MC): Evidence from Italian Listed Firms.” Journal of Modern Accounting and Auditing, ISSN 1548-6583 March 2013, Vol. 9, No. 3, 305-320. Hatane, Saarce Elsye, Elenne Stefanie Kuanda, Elizabeth Cornelius, dan Josua Tarigan. 2020. “Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors.” Jurnal Ilmiah Akuntansi Dan Bisnis 15 (1): 75. https://doi.org/10.24843/JIAB.2020.v15.i01.p07. Iatridis, George Emmanuel. 2013. “Environmental Disclosure Quality: Evidence on Environmental Performance, Corporate Governance and Value Relevance.” Emerging Markets Review 14 (Maret): 55–75. https://doi.org/10.1016/j.ememar.2012.11.003. Johannessen, Jon-Arild, Bjørn Olsen, dan Johan Olaisen. 2005. “Intellectual Capital as a Holistic Management Philosophy: A Theoretical Perspective.” International Journal of Information Management 25 (2): 151–71. https://doi.org/10.1016/j.ijinfomgt.2004.12.008. Krayyem Al-Hajaya, Mohammad Saleh Altarawneh, dan Bayan Altarawneh. t.t. “Intellectual Capital Disclosure by Listed Companies in Jordan: A Comparative Inter-Sector Analysis.” International Review of Management and Marketing 9 (1). Mavrinac, Sarah, dan G. Anthony Siesfeld. 1998. “Measures That Matter: An Exploratory Investigation of Investors’ Information Needs and Value Priorities.” Dalam The Economic Impact of Knowledge, 273–93. Elsevier. https://doi.org/10.1016/B978-0-7506-7009-8.50021-5. Nielsen, Christian, Robin Roslender, dan Stefan Schaper. 2016. “Continuities in the Use of the Intellectual Capital Statement Approach: Elements of an Institutional Theory Analysis.” Accounting Forum 40 (1): 16–28. https://doi.org/10.1016/j.accfor.2015.11.002. Nikolaj Bukh, Per, Christian Nielsen, Peter Gormsen, dan Jan Mouritsen. 2005. “Disclosure of Information on Intellectual Capital in Danish IPO Prospectuses.” Accounting, Auditing & Accountability Journal 18 (6): 713–32. https://doi.org/10.1108/09513570510627685. Quach, Sara, Park Thaichon, dan Chandana Hewege. 2020. “Triadic Relationship between Customers, Service Providers and Government in a Highly Regulated Industry.” Journal of Retailing and Consumer Services 55 (Juli): 102148. https://doi.org/10.1016/j.jretconser.2020.102148. Rahman, Md. Musfiqur, Raihan Sobhan, dan Md. Shafiqul Islam. 2020. “The Impact of Intellectual Capital Disclosure on Firm Performance: Empirical Evidence from Pharmaceutical and Chemical Industry of Bangladesh.” The Journal of Asian Finance, Economics and Business 7 (2): 119–29. https://doi.org/10.13106/jafeb.2020.vol7.no2.119. Rankin, M., Stanton, P., McGowan, S., Ferlauto, K., dan Tilling, M., 2012. Contemporary Issues in Accounting, John Wiley & Sons, Australia. Rehman, Wasim Ul, Hafeez Ur Rehman, dan Hafiz Ghulam Mujaddad. t.t. “LEVEL OF INTELLECTUAL CAPITAL DISCLOSURE ACROSS INDIAN AND PAKISTANI COMPANIES.” Pakistan Economic and Social Review, 17. Schaper, Stefan. 2016. “Contemplating the Usefulness of Intellectual Capital Reporting: Reasons behind the Demise of IC Disclosures in Denmark.” Disunting oleh Dr Stefano Zambon. Journal of Intellectual Capital 17 (1): 52–82. https://doi.org/10.1108/JIC-09-2015-0080. Setiawan, Rahmat, dan Budi Yuda Prawira. 2018. “Intellectual Capital and the Performance of Manufacturing Companies in Indonesia.” . . September 7 (3): 16. Shih, Kuang‐Hsun, Chia‐Jung Chang, dan Binshan Lin. 2010. “Assessing Knowledge Creation and Intellectual Capital in Banking Industry.” Journal of Intellectual Capital 11 (1): 74–89. https://doi.org/10.1108/14691931011013343. Sudibyo, Angga Arifiawan, dan B. Basuki. 2017. “Intellectual Capital Disclosure Determinants and Its Effects on the Market Capitalization: Evidence from Indonesian Listed Companies.” Disunting oleh Y.Y. Abdul Talib, S. Ishak, A. Ahmi, F.H. Rusly, R.H. Raja Mohd Ali, M.H. Mohd Sharif, dan D. Abdul Kadir. SHS Web of Conferences 34: 07001. https://doi.org/10.1051/shsconf/20173407001. Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabet. Bandung. Tejedo-Romero, Francisca, Joaquim Filipe Ferraz Esteves Araujo, dan Magnus Luiz Emmendoerfer. 2017. “Corporate Governance Mechanisms and Intellectual Capital.” Review of Business Management 19 (65): 394–414. https://doi.org/10.7819/rbgn.v19i65.3024. Wang, Qianyu, Umesh Sharma, dan Howard Davey. 2016. “Intellectual Capital Disclosure by Chinese and Indian Information Technology Companies: A Comparative Analysis.” Journal of Intellectual Capital 17 (3): 507–29. https://doi.org/10.1108/JIC-02-2016-0026. Wongthongchai, Jirawat, dan Krittapha Saenchaiyathon. 2019. “The Key Role of Institution Pressure on Green Supply Chain Practice and the Firm’s Performance.” Journal of Industrial Engineering and Management 12 (3): 432. https://doi.org/10.3926/jiem.2994. Yi, An, dan Howard Davey. 2010. “Intellectual Capital Disclosure in Chinese (Mainland) Companies.” Journal of Intellectual Capital 11 (3): 326–47. https://doi.org/10.1108/14691931011064572.



DOI: https://doi.org/10.22146/abis.v9i1.64240

Article Metrics

Abstract views : 470 | views : 656

Refbacks

  • There are currently no refbacks.


View My Stats

 

 Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

______________________________________________________________________________________________________

2302 - 1500