INTELLECTUAL CAPITAL DISCLOSURE DAN KARAKTERISTIK PEMERINTAH DAERAH DI INDONESIA

Yunanto, Yunanto (2010) INTELLECTUAL CAPITAL DISCLOSURE DAN KARAKTERISTIK PEMERINTAH DAERAH DI INDONESIA. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    The objectives of this research are to determine the extend of the intellectual capital disclosure practices undertaken by Indonesian local government, and the influence of local government characteristics toward the intellectual capital disclosure. This study use purposive sampling method. The sample was 63 local governtmen financial report throughout Indonesian during the period of 2007. The characteristics of local government consists of the size, age, local income, functional differences, independence and liability. Intellectual elements used consist of 26 elements based on research conducted by Shneider and Samkin (2008). The analysis are descriptive statistics, and multiple regression analysis. Result showed that Indonesian local government have low level in intellectual capital disclosure (17,9% in average). From the regression analisys can be concluded that the autonomy of local government affects the intellectual capital disclosure positively. These results indicate that higher level of independence higher confidence in expressing the intellectual capital. Implications of this research is expected intellectual capital disclosure can be considered to be mandatory disclosure. Keywords: Characteristics of local governments, sizes, ages, local income, functional differential, independence, liability, intellectual capital disclosure.

    Item Type: Thesis (Masters)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Budhi Kusumawardana Julio
    Date Deposited: 14 Jul 2013 01:36
    Last Modified: 14 Jul 2013 01:36
    URI: https://eprints.uns.ac.id/id/eprint/3519

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