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All Journal Kinerja Tax & Accounting Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset)
Josua Tarigan
Fakultas Ekonomi, Universitas Kristen Petra Jl. Siwalankerto 121-131, Surabaya 60236
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal ASET (Akuntansi Riset)

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Intellectual Capital Disclosure in Determining the Economic Value Added Spread of Service Companies in Indonesia Hatane, Saarce Elsye; Zanderet’s, Christina; Tarigan, Josua
Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i1.15874

Abstract

Abstract. This study aims to observe the of intellectual capital disclosure on ECONOMIC VALUE ADDED (EVA) Spread. The study is conducted at a service industry sector, listed on the Indonesia Stock Exchange in the 7 years observation period, 2010 to 2016. This study examines 427 firm years from 61 companies. Human Capital Disclosure (HCD), Relational Capital Disclosure (RCD) and Structural Capital Disclosure (SCD) are used to measure intellectual capital disclosure as the independent variables. Another independent variable is Return on Assets (ROA), return on equity (ROE) and Operating Cash Flow Ratio (OCF-R) which are used to measure profitability. EVA spread is the dependent variable. There are two control variables used are firm size and firm age. In total there are six hypotheses to be tested in this study. Data testing is done using Gretl software. The results of this study are quite diverse. Five of the six independent variables have no significant effect on EVA Spread. On the other hand, SCD has a significant positive effect on EVA SpreadKeywords. Intellectual Capital Disclosure, Human Capital Disclosure, Relational Capital Disclosure, Structural Capital Disclosure, Profitability, EVA Spread.
Co-Authors Angeline Harijanto Claresta, Alfonsis Dautrey, Jean Hatane Semuel Hervindra, Christoforus Hirawanto, Rafel Romero Kartika Vilanti Saarce Elsye Hatane Yulius Jogi Christiawan Zanderet’s, Christina