WEB-BASED INTELLECTUAL CAPITAL DISCLOSURES: AN EXPLORATORY STUDY.
Journal Title: International Journal of Advanced Research (IJAR) - Year 2018, Vol 6, Issue 10
Abstract
Background: Previous studies of intellectual capital disclosure use the annual report as a source of information. The annual report is considered to be objective because the company only delivers certain information. Therefore, this study aims to change the source used as data collection. Research method: This study uses the company\'s official website and online business media to identify the intellectual capital disclosure level. This study uses exploratory study. It explores the elements of intellectual capital that is often disclosed by both companies through its official website and online business media as an independent party in the period January - July 2017. This study uses open companies included in the LQ 45. Results: The results show that internal capital is the component of the most disclosed company in its official website and online business media. External capital is in second position and the last one is human capital. The results also indicate that the internal capital element most widely disclosed in the official website is corporate culture, while in the online business media reveals management process more. Conclusion: Overall, the results of this study recommend the alternative of sources other than annual report to measure the disclosure of intellectual capital index.
Authors and Affiliations
Dyna Rachmawati, Cicilia Erna Susilawati, Hendra Wijaya, Mudjilah Rahayu.
Keywords
Related Articles
- EP ID EP409604
- DOI 10.21474/IJAR01/7835
- Views 59
- Downloads 0
HEALTH SYSTEM RESPONSIVENESS AND ITS CORRELATES AT OUTPATIENT DEPARTMENT SERVICE IN DISTRICT GENERAL HOSPITAL, KALUTARA
Background: Patients desires on outpatient services at hospitals are varied, yet due to unexploring their needs resulting in patient dissatisfaction. Objectives: To assess the health system responsiveness and its correla...
IMPACT OF LAND USE SYSTEMS ON SOIL MACROFAUNA DIVERSITY AND ABUNDANCE IN NJALA, SIERRA LEONE.
The study presents data on the diversity and abundance of soil macrofauna in Njala, Sierra Leone. Four different land use systems, including secondary forests, polyculture farms, oil palm plantations, and annual crop fie...
IMPROVED UNILATERAL MIDDLE TURBINATE MUCOSAL FLAP TECHNIQUE FOR THE REPAIR OF NASAL SEPTAL PERFORATION: A SANDWICH RECONSTRUCTİON BY A COMBINED USE OF UNILATERAL MIDDLE TURBINATE FLAP AND FREE İNFERIOR TURBINATE GRAFT.
Objectives: We aimed to present our experience with the improved version of previously reported unilateral middle turbinate mucosal flap technique by addition of a free graft from inferior turbinate for the repair of nas...
CREDIT CO-OPERATIVES IN BRAZIL: SICREDI CASE.
This case investigated the Cooperative Bank Sicredi, ranked Top 5 financial institution, according to the Brazilian Central Bank, in 2018. Credit cooperatives in Brazil started their operations in 1902, at Nova Petr?poli...
ENUMERATION OF BACTERIA; A TOOL FOR WATER QUALITY EVALUATION IN TUNGA RESERVOIR AT GAJANUR, KARNATAKA.
Aquatic bacteria forms most dangerous constituents of potable water and play a vital role in causing enteric disorders, thus bacteriological examination of potable water is therefore a greater importance from the public...