The Trend and Variation of Intellectual Capital Disclosure at Bank Industries in Europe  

Oleh:

Rafinda, Ascaryan ; Pramuka, Bambang Agus ; Kusuma, Poppy Dian Indira

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 16 no. 1 (Apr. 2013), page 105-118.
Topik: Intellectual Capital; Internal Capital; External Capital; Human Capital; Disclosure; Variation; Trend; Modal Intelektual; Modal Internal; Modal Eksternal; Sumber Daya Manusia; Pengungkapan; Variasi; Tren.
Fulltext: 128-423-1-SM.pdf (265.24KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measure variation on the volume of IC disclosure on the annual report of banks that operate in Europe. It uses purposive sampling method, consisting of 6 banks with highest rank of market value in different countries in Europe. The sample includes BNP Paribas (France), Banco Santander (Spain), Intesa Sanpaolo (Italy), UBS (Switzerland), Deutsche Bank (Germany), and ING Group (Netherlands). Data were analyzed using trend least square to identify the trend of IC disclosure. ANOVA test was employed to measure the differences in the volume of IC disclosure among banks. The result of this study revealed that 5 of 6 banks show positive trends on the volume of IC disclosure. The result also showed that there are variations on external and human capital disclosure among 6 banks while otherwise for internal capital disclosure. The result implied that a global standard which is principle-based in nature cause variations in the IC disclosures in European Banks. It suggests that the regulator should set standard for voluntary reporting to minimize the variation on the format and content of the report and to eventually diminish asymmetry information between agent and principal.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali