Path: Top Journal Jurnal_Keuangan_dan_Perbankan 2010

Intellectual capital disclosure dan kapitalisasi pasar di Indonesia

Jurnal Keuangan dan Perbankan, Vol. 14, No. 1 Januari 2010
Journal from JIPTUNMERPP / 2011-05-03 22:05:20
Oleh : Soelistojono Boedi, Diploma 3 of Finance and Banking Merdeka University Malang (jurkkubank@yahoo.com)
Dibuat : 2010-01-01, dengan 0 file

Keyword : : Intellectual capital disclosure, market capitalization, new industry, old industry

This study examined the differences of Intellectual Capital Ddisclosure (ICD) between new industry and old industry, therefore influence of ICD on market capitalization continuing research by abdolmohannadi (2005), as for becoming object from this research was all industry listed in Jakarta Stock Exchange (JSX). This research represented the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 65 from industry 2003 to 2007. Data analysis used regression. The results of hypothesis examination indicated that from five hypothesis raised, there were four accepted hypothesis. Accepted hypothesis were hypothesis 1 (there were significant differences between new industry and old industry of ICD on annual report), hypothesis 3 (there was no significant influence in book value on market capitalization) and hypothesis 4 (there was a significant influence in ROA difference on market capitalization). There was one hypothesis that was no correlation).it was hypothesisa 2 (there was no significant influence between ICD on market capitalization). From this result, it could be concluded that intellectual capital disclosure had no influence on capitalization market value therefore intellectual capital disclosure had no difference between new industry and industry.

Deskripsi Alternatif :

This study examined the differences of Intellectual Capital Ddisclosure (ICD) between new industry and old industry, therefore influence of ICD on market capitalization continuing research by abdolmohannadi (2005), as for becoming object from this research was all industry listed in Jakarta Stock Exchange (JSX). This research represented the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 65 from industry 2003 to 2007. Data analysis used regression. The results of hypothesis examination indicated that from five hypothesis raised, there were four accepted hypothesis. Accepted hypothesis were hypothesis 1 (there were significant differences between new industry and old industry of ICD on annual report), hypothesis 3 (there was no significant influence in book value on market capitalization) and hypothesis 4 (there was a significant influence in ROA difference on market capitalization). There was one hypothesis that was no correlation).it was hypothesisa 2 (there was no significant influence between ICD on market capitalization). From this result, it could be concluded that intellectual capital disclosure had no influence on capitalization market value therefore intellectual capital disclosure had no difference between new industry and industry.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiDiploma 3 of Finance and Banking Merdeka University Malang
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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  • Editor: Wiwik Supriyanti, Dra. SS.