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 64
- Downloads 0
VARIATION IN WATER QUALITY INDEX (WQI) BY THE EFFECTS OF IDOL IMMERSION ON THE WATER QUALITY PARAMETERS OF DULAHRA POND IN RATANPUR IN CHHATTISGARH.
The present work aims at analysing the water quality index (WQI) in the Dulahra pond water situated in Ratanpur city in Bilaspur District in Chhattisgarh by monitoring four direction [north, west, east south ]in sampling...
EVALUATION OF THE EFFECTS OF SALT CONCENTRATIONS ON THE THERMODYNAMIC PROPERTIES OF WATERS IN LAKE VICTORIA.
The presence of different cations in water does affect thermodynamic properties differentiary. Lake Victoria has many inflows (rivers) emanating from an agricultural areas. Consequently, it is expected that the will harb...
YIELD OF SEVERAL PAPER CHILI (CAPSICUM ANNUM L.) VARIETIES AS THE EFFECT BY APPLICATION OF MYCORRHIZA IN SALINE SOIL.
Saline land is widely found in tidal areas or around the coast, saline soils are a limiting factor for people to manage economical valuable hoticultural crops such as paper chili, paper chili contains nutrients needed fo...
SURGICAL MANAGEMENT OF CANINE ORAL TUMORS.
Five male dogs with age ranging from 5 -9 years, and different breeds viz., Labrador, St. Bernard, Spitz, GSD and Mongrel one each presented to the Department of Surgery and Radiology, CVSc, Rajendranagar, PVNR TVU with...
TREATMENT OF SELECTED CASES OF ALOPECIA AREATA BY PSORALEN AND SUNLIGHT.
Background: Psoralin and ultraviolet light A is used in the treatment of alopecia areata.Response rates have varied in literatures. Patients and methods: The thirty patients with chronic alopecia areata recalcitrant invo...