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All Journal JIA (Jurnal Ilmiah Akuntansi)
Britney, Daniella
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Economics, Econometrics & Finance

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Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia Hatane, Saarce Elsye; Christabel, Ang Kezia; Britney, Daniella
Jurnal Ilmiah Akuntansi Vol 6, No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.41272

Abstract

This research aims to discover the factors that could influence Intellectual Capital Disclosure (ICD) on tourism companies in Indonesia. The research samples were 29 Indonesian tourism companies listed on the Indonesia Stock Exchange (IDX) from 2015 until 2019. This research used the panel data regression model with corporate risk, profitability, firm reputation, firm size, financial leverage, and ICD alongside its components as the tested variables. The main finding of this research was that firm risk and profitability positively influence ICD. In contrast, firm reputation negatively impacts ICD. The results also revealed that HCD was the most disclosed component. Therefore, the utilization and disclosure of IC could increase firm value and firm financial performance. Moreover, ICD could help investors in their consideration of investment decisions.
Co-Authors Christabel, Ang Kezia Saarce Elsye Hatane