INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA
This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2017-11-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/253 |
| _version_ | 1818026709847375872 |
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| author | Enok Nurhayati Lia Uzliawati |
| author_facet | Enok Nurhayati Lia Uzliawati |
| author_sort | Enok Nurhayati |
| collection | DOAJ |
| description | This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector. |
| first_indexed | 2024-12-10T04:36:19Z |
| format | Article |
| id | doaj.art-66c10f6c82b8495fad09552093e1ea79 |
| institution | Directory Open Access Journal |
| issn | 1410-3591 2549-8800 |
| language | English |
| last_indexed | 2024-12-10T04:36:19Z |
| publishDate | 2017-11-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-66c10f6c82b8495fad09552093e1ea792022-12-22T02:02:00ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002017-11-0121348449610.24912/ja.v21i3.253246INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIAEnok Nurhayati0Lia Uzliawati1FEB Universitas Sultan Ageng TirtayasaFEB Universitas Sultan Ageng TirtayasaThis study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.http://ecojoin.org/index.php/EJA/article/view/253indeks, intellectual capital disclosure, intellectual capital disclosure index, narrow financialbased stakeholder, banking. |
| spellingShingle | Enok Nurhayati Lia Uzliawati INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA Jurnal Akuntansi indeks, intellectual capital disclosure, intellectual capital disclosure index, narrow financialbased stakeholder, banking. |
| title | INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA |
| title_full | INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA |
| title_fullStr | INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA |
| title_full_unstemmed | INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA |
| title_short | INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA |
| title_sort | intellectual capital disclosure based stakeholders pada perbankan indonesia |
| topic | indeks, intellectual capital disclosure, intellectual capital disclosure index, narrow financialbased stakeholder, banking. |
| url | http://ecojoin.org/index.php/EJA/article/view/253 |
| work_keys_str_mv | AT enoknurhayati intellectualcapitaldisclosurebasedstakeholderspadaperbankanindonesia AT liauzliawati intellectualcapitaldisclosurebasedstakeholderspadaperbankanindonesia |