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Journal : Jurnal ASET (Akuntansi Riset)

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
Publisher : Universitas Pendidikan Indonesia

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

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 variables are 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 Spread.
Co-Authors Aditya Ferryanto, Aditya Aggrean, Cynthia Alvionita Stifanny Selan, Alvionita Stifanny Amanda Wijaya Anthony, Aloysius Richard Benu, Yohanes Rudolf Christyanto, Shendy Cornelius, Elizabeth Dautrey, Jean Dautrey, Jean-Marc Dewi Rembulan Diah Dharmayanti Eranio Randy, Eranio Febby, Regina Febrina, Livia Ferdian, Gabriele Nia Fifi, Fifi Fifi Fransisca Soetanto, Fransisca Fransisca, Cyndy Funome, Lydia Natalia Gunawan, Felicitas Fanny Hamdani, Yurike Handoyo, Cynthia Priskilla Hartantri, Debora Ratih Hartono, Gabriella Karuniajaya Hatane Semuel Hendrawan, Dio Adi Hervindra, Christoforus Hetharie, Carine Jacqueline Hirawanto, Rafel Romero I, Nadya Gomes Ibrahim, Rina Pricelya Josua Tarigan Kuanda, Elenne Stefanie Laiman, Lisa Layadi, Jordi Lienardi, Abi Kresna Mainake, Mozes Yoshua Bizaliel Mariana, Mariana Mariana Ningrum, Alifia Nugroho, Nathania Ayu Oetomo, Felicia Okhotan, Stifanny Christin Patricia Tanjaya, Patricia Prawira, Handry Adhi Priskila Adiasih Samosir, Todo Tondi Betha Sasmita, David Sastrawati, Waisiyana Setiadi, Kevin Setiawan, Fannie Felita Setyono, Vanesha Gladys Shalim, Ricky Wijaya Silvia Rostianingsih Sindhu, Liliana Megawati Sirapanji Olivia Stephanie Cynthia Djuali, Stephanie Cynthia Stephanie Yunita Nathania, Stephanie Yunita Susanna, Susanna Susanna Teguh, Irene Melina Tungabdi, Yuliana Ung, Joanna Edrea Widiharta, Arie Widyatama, Jevilia Wijaya, Dikky Wijaya, Joanna Elizabeth Wiyogo, Willy Yemima Yulia, Yemima Yoel, Fabiola Yonathan, Brian Edbert Yoseph, Inriani Yuliana, Yuliana Yuliana Zanderet’s, Christina