English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Integrated Reporting provides a report that fully integrates financial and non-financial information company. One category of integrated reporting is intellectual capital. It is a voluntary disclosure contained in the company's annual report. The purpose of this study is to analyze the practice of Intellectual Capital Disclosure (ICD) in service companies listed in Indonesia Stock Exchange and empirically examine the effect of corporate governance is proxied by the concentration of ownership, firm size proxied by total assets, the level of profitability is proxied by Return on Assets, leverage, and company listing age on the Stock Exchange on ICD.Samples companies in this study are a service company listed in Indonesia Stock Exchange period 2009-2013. The sampling technique is using purposive sampling method. Based on the established criteria, the company sampled 131 companies. This study uses panel data analysis.The results of this study indicate that the level of ICD in Services Company listed on the Indonesia Stock Exchange is still low. The results of empirical testing in this study indicate that corporate governance, firm size, profitability, leverage, and a listing of companies on the Stock Exchange simultaneously have significant affect to ICD. Partially firm size, profitability, and company listing age on the Stock Exchange have significant effect on ICD, while good corporate governance and leverage levels have no significant effect on ICD.

Analysis of Intellectual Capital Diclosure Practises: Empirical Study on Services Companies Listed on Indonesia Stock Exchange