Analysis of Human Capital and Intellectual Capital Disclosure of The Margin on Net Income
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Feb 6, 2021
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Abstract
The survey results on disclosure of financial statements, there were managers who did not disclose their intangible assets. Judging from the development of financial accounting standards No. 19 which states that not many companies have disclosed it. The phenomenon develops along with these standards. The aim of the study is to assess the intellectuals of this standard. The purpose of this study is to analyze the relationship between human capital and financial statement disclosure on net profit margins. The objects of this research are eleven insurance business units. Collect data from reference books and journals and financial reports. Data analysis was used with the help of partial tests and concurrent tests. Based on processed data, capital capital has no impact on margins. Meanwhile, the disclosure of financial statements has an impact on net income. And the results together have an effect on the net profit margin.
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How to Cite
Dian Efriyenty. (2021). Analysis of Human Capital and Intellectual Capital Disclosure of The Margin on Net Income. Enrichment : Journal of Management, 11(2), 248-252. https://doi.org/10.35335/enrichment.v11i2.68
References
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[19] Sujarweni. (2017). Intellectual capital: treatment, measurement and reporting (a research library). Journal of Accounting and Finance, 5(1), 35–57.
[20] Ulum. (2017). Intellectual capital: measurement model, disclosure framework and organizational performance. Accounting journal, 3(1), 37–46.
[21] Yong Quan, LiaChih Hsin, & Sam Liu. (2018). The role of problem identification and intellectual capital in the management of hotels competitive advantage-an integrated framework. International Journal of Hospitality Management, 75(5), 160–170. https://doi.org/https://doi.org/10.1016/j.ijhm.2018.05.022
[1] I. Pitaloka, “THE EFFECT OF DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT . CIPTA PRIMA KONTRINDO PALEMBANG The Effect of Discipline and Work Motivation on Employee Performance at Pt . Cipta Prima Kontrindo Palembang , Ikhwana Pitaloka
[2] Aprisa. (2016). The influence of company size, profitability, type of auditor and type of industry on intellectual capital disclosure (empirical study of companies included in the Compass Index 100 of 2014 Indonesia Stock Exchange). Journal of Accounting and Business, 3(1), 1393–1406.
[3] Bontis, Nick, William, & Stanley. (2018). Intellectual capital and business performance in malaysian industries. Journal of Intellectual Capital, 1(1), 77–85.
[4] Boujelbene, Ali, M., & Affes, H. (2017). The impact intellectual capital disclosure on cost of equity capital: a case of french firms. Journal of Economics, Finance and Administrative Science, 18(34), 45–53.
[5] Dwipayani, & Chandar, C. (2017). The influence of intellectual capital on profitability and market performance. Journal American Accounting Association, 4(5), 1–11.
[6] Faradina. (2018). Factors that affect the disclosure of intellectual capital in property and real estate companies. Journal of Business and Management, 5(2), 305–326. https://doi.org/http://doi.org/10.4149/av_2010_04_231
[7] Febrianty, & Febriantoko, J. (2018). Intellectual capital analysis of financial performance of consumer and goods industry companies. Journal of Accounting and Education, 7(1), 45–56.
[8] Francisca Tejedo Romero, J. F. F. E. A. (2018). Management strategy and intellectual capital disclosure: influence of corporate governance. Contaduria y Administracion, 63(2), 1–18. https://doi.org/http://dx.doi.org/10.2201/fca.24488410e.2018.1236
[9] Gregorio, & Castro, M. de. (2017). Intellectual Capital and the firm: some remaining questions and prospects. Knowledge Management Research & Practice, 12(3), 239–245. https://doi.org/10.1057/kmrp.2014.13
[10] Hermawan, & Mardiyanti. (2018). The Influence of Intellectual Capital and Intellectual Capital Disclosure on Company Financial Performance in Food and Beverage Sub Sector. Journal of Financial and Banking Dynamics, 1(3), 11–19.
[11] Kasmir. (2018). Financial Statement Analysis (Issue 1, C). RajaGrafindo Persada.
[12] Otoritas, J. K. (2018). Insurance Company Annual Financial Report. Annual finance report.
[13] Pratiwi, M. W., & Sudarso, A. Y. (2018). Analysis of Value Added Human Capital, Structural Capital Value Added, Value Added Capital Employed and Intellectual Capital Disclosure on Return On Equity and Net Profit Margin in Manufacturing Companies. Journal of Human Capital, 9(5), 1–10.
[14] Rachmawati. (2017). The effect of intellectual capital on bank return on assets (ROA). Journal of Accounting, 1(1), 19-28 ISSN: 2367-4590.
[15] Safitri. (2017). Intellectual capital and financial performance in microfinance institutions. Juornal of Intellectual Capital, 12(1), 152–164, ISSN: 3467-2876.
[16] Sangkala. (2017). Intellectual capital management - a new strategy to build company competitiveness. YAPENSI.
[17] Saragih, A. erlina. (2017). Intellectual capital management - a new strategy to build company competitiveness. Journal of Accounting and Finance Review, 3(1), 1–24.
[18] Suhardjanto, D., & Wardhani, M. (2017). The intellectual capital disclosure practices of companies listed on the Indonesian stock exchange. Journal of Accounting, 14(1), 71–85. https://doi.org/http://doi.org/10.4103/jrms.JRMS_879_17
[19] Sujarweni. (2017). Intellectual capital: treatment, measurement and reporting (a research library). Journal of Accounting and Finance, 5(1), 35–57.
[20] Ulum. (2017). Intellectual capital: measurement model, disclosure framework and organizational performance. Accounting journal, 3(1), 37–46.
[21] Yong Quan, LiaChih Hsin, & Sam Liu. (2018). The role of problem identification and intellectual capital in the management of hotels competitive advantage-an integrated framework. International Journal of Hospitality Management, 75(5), 160–170. https://doi.org/https://doi.org/10.1016/j.ijhm.2018.05.022
[1] I. Pitaloka, “THE EFFECT OF DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT PT . CIPTA PRIMA KONTRINDO PALEMBANG The Effect of Discipline and Work Motivation on Employee Performance at Pt . Cipta Prima Kontrindo Palembang , Ikhwana Pitaloka