
Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia
Author(s) -
Saarce Elsye Hatane,
Ang Kezia Christabel,
Daniella Britney
Publication year - 2022
Publication title -
jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2528-1399
pISSN - 2527-4090
DOI - 10.23887/jia.v6i2.41272
Subject(s) - profitability index , stock exchange , business , reputation , enterprise value , leverage (statistics) , panel data , capital structure , intellectual capital , tourism , accounting , indonesian , finance , economics , econometrics , debt , social science , linguistics , philosophy , machine learning , sociology , computer science , political science , law
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.