PEMETAAN POLA PENGUNGKAPAN INTELLECTUAL CAPITAL PERUSAHAAN-PERUSAHAAN PERBANKAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2011
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Keywords:
Intellectual Capital, Annual Report, Content Analysis, Perbankan
Abstract
Penelitian ini bertujuan untuk memberikan gambaran mengenai kedalaman pengungkapan dan penyajian informasi intellectual capital dalam annual report perusahaan perbankan yang terdaftar dalam Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kualitatif dengan metode content analysis. Data yang digunakan dalam penelitian ini adalah data sekunder berupa annual report dari perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2011, yaitu sebesar 32 perusahaan dan jurnal-jurnal terkait intellectual capital. Penelitian diawali dengan membuat daftar perusahaan perbankan yang akan diteliti, dilanjutkan pengumpulan data dari Bursa Efek Indonesia dan website bank yang bersangkutan, kemudian melakukan perhitungan dengan content analysis. Dari tahapan ini akan diperoleh hasil berupa data pemetaan atas pengungkapan intellectual capital dalam annual report perusahaan-perusahaan yang diteliti yang dapat dianalisis. Hasil pemetaan ini menunjukkan hasil yang sama dengan penelitian-penelitian lain yang terkait, yaitu bahwa belum terdapat kerangka yang sistematis pada pelaporan intellectual capital dalam annual report, namun terdapat pola-pola khusus dalam pelaporannya.
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ubaya.ac.id/journals.htm?issn=1469-1930&volume=12&issue=3&articleid=
1941555&show=html)
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and+the+OFR%3A+Vivien+Beattie+and+
Sarah+Jane+Thomson+report...-a0134381604)
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ubaya.ac.id/journals.htm?issn=0025-1747&volume=36&issue=2&articleid=
864978&show=html)
Bozzolan, Saverio, Francesco Favotto, dan Federica Ricceri. 2003. Italian Annual Intellectual Capital Disclosure: An Empirical Analysis, Journal of Intellectual Capital, Vol. 4 No. 4, pp. 543-558, (Online), (http://www.emeraldinsight.com.pustaka.
ubaya.ac.id/journals.htm?issn=1469-1930&volume=4&issue=4&articleid=
884002&show=html)
Brüggen, Alexander, Philip Vergauwen, dan Mai Dao. 2009. Determinants of Intellectual Capital Disclosure: Evidence from Australia, Management Decision, Vol. 47 No. 2, pp. 233-245, (Online), (http://www.emeraldinsight.com.pustaka.
ubaya.ac.id/journals.htm?issn=0025-1747&volume=47&issue=2&articleid=
1774952&show=html)
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ubaya.ac.id/journals.htm?issn=1469-1930&volume=5&issue=3&articleid=884033&show=html)
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Guthrie, James, dan Richard Petty. 2000. Intellectual Capital: Australian Annual Reporting Practices, Journal of Intellectual Capital, Vol. 1 No. 3, pp. 241-251, (Online), (http://www.emeraldinsight.com/journals.htm?articleid=883907&show=abstract)
Guthrie, James, Richard Petty, dan Federica Ricceri . 2006. The Voluntary Reporting of Intellectual Capital: Comparing Evidence from Hongkong and Australia, Journal of Intellectual Capital, Vol. 7 No. 2, pp. 254-271, (Online), (http://www.emeraldinsight.com.pustaka.
ubaya.ac.id/journals.htm?issn=1469-1930&volume=7&issue=2&articleid=1554289&show=html)
Hartanto, Juzan T. 2010. Analisis Pengaruh Kualitas Pelayanan Jasa Perbankan Terhada Kepuasan Nasabah, (Online), (http://papers.gunadarma.ac.id/index.php/
mmanagement/article/viewFile/14926/14175)
Indriantoro, Nur, dan Bambang Supomo.2002.Metodologi Penelitian Bisnis: Untuk Akuntansi dan Manajemen. BPFE, Yogyakarta.
Jelčić, Karmen. 2007. Intellectual Capital: Handbook of IC Management in Companies, (Online), (http://www2.hgk.hr/en/hrdc/IC_Management-Handbook.pdf)
Kasmir. 2008. Bank dan Lembaga Keuangan Lainnya. PT. RAJAGRAFINDO PERSADA, Jakarta.
Muliana. 2012. Audit Manjemen Atas Fungsi Sumber Daya Manusia Pada kantor Pusat PT. Bank Sulsel Makassar, (Online), (http://repository.unhas.ac.id/handle/123456789/1411)
Muljono, Teguh Pudjo. 1990. Analisa Laporan Keuangan Untuk Perbankan. Jakarta: Djambatan.
Nasih, Moh. 2011. Peran Strategis Intellectual Capital Sebagai Variabel Antara Pengaruh Financial Capital Terhadap Kinerja Perusahaan, (Online), (http://journal.lib.unair.ac.id/
index.php/JK/article/view/787/786)
Pardede, Fernando. 2010. Relationship Analysis of Financial Performance Intellectual Capital Insurance Company in Indonesia Stock Exchange, (Online), (http://papers.gunadarma.ac.id/index.php/
economy/article/view/909/867)
Petty, Richard, dan James Guthrie. 2000. Intellectual Capital Literature Review Measurement, Reporting, and Management, Journal of Intellectual Capital, Vol. 1 No. 2, pp. 155-176, (Online), (http://www.emeraldinsight.com.pustaka.
ubaya.ac.id/journals.htm?issn=1469-1930&volume=1&issue=2&articleid=883903&show=html)
Plamelasari, Yosi M. 2010. Pengaruh Intellectual Capital terhadap Nilai Pasar dan Kinerja Keuangan Perusahaan, (Online), (http://eprints.undip.ac.id/22500/1/PDFskripsi.pdf)
Pratama, Agung Putra. 2012. Sejarah Perbankan di Indonesia, (Online), (http://www.scribd.com/doc/110851092/Sejarah-Perbankan-Di-Indonesia)
Williams, Mitchell S. 2001. Is Intellectual Capital Performance and Disclosure Practices Related?, Journal of Intellectual Capital, Vol. 2 Iss:3, pp. 192-203, (Online), (http://dx.doi.org/10.1108/14691930110399932)
Zuliyati dan Ngurah Arya. 2011. Intellectual Capital dan Kinerja Keuangan Perusahaan,Dinamika Keuangan dan Perbankan, Vol. 3 No. 1, Hal: 113-125, (Online), (http://www.unisbank.ac.id/ojs/index.php/
fe1/article/view/466/323)
www.idx.co.id dan website dari tiap-tiap perusahaan yang diteliti.
Published
2013-09-20
Section
Bidang Akuntansi (AK)
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