Open AccessIntellectual Capital Disclosure Analysis based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand
Author(s) -
Saarce Elsye Hatane,
Naomi Lamiki,
Stephanie Victoria
Publication year - 2022
Publication title -
jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2528-1399
pISSN - 2527-4090
DOI - 10.23887/jia.v6i2.38890
Subject(s) - profitability index , intellectual capital , hospitality , tourism , business , sample (material) , return on capital employed , marketing , hospitality industry , capital (architecture) , accounting , finance , human capital , economics , financial capital , economic growth , capital formation , geography , chemistry , archaeology , chromatography
This research aims to investigate the level of disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. We use intellectual capital components and profitability levels as variables. This research analyzes the differences in the level of disclosure of intellectual capital components between tourism and hospitality companies in Indonesia and Thailand that fall into the category of having high profitability and companies that fall into the category of having low profitability. This research uses One-Sample Kolmogorov-Smirnov Test and Wilcoxon Signed Ranks Test to analyze the data. The results showed significant differences in the disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. Human Capital is the component with the highest level of disclosures. Companies classified as having high profitability tend to disclose more about intellectual capital than companies classified as having low profitability.