{"id":"https://openalex.org/W1599259688","doi":null,"title":"PRAKTIK INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAANYANG TERDAFTAR DI BURSA EFEK INDONESIA","display_name":"PRAKTIK INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAANYANG TERDAFTAR DI BURSA EFEK INDONESIA","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W1599259688","mag":"1599259688"},"language":"id","primary_location":{"id":"pmh:oai:ojs.jurnal.uii.ac.id:article/2247","doi":null,"is_oa":true,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/2247","pdf_url":"https://journal.uii.ac.id/JAAI/article/download/2247/2049","source":{"id":"https://openalex.org/S4210233163","display_name":"Jurnal Akuntansi & Auditing Indonesia","issn_l":"1410-2420","issn":["1410-2420","2528-6528"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315228","host_organization_name":"Islamic University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315228"],"host_organization_lineage_names":["Islamic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1410-2420","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://journal.uii.ac.id/JAAI/article/download/2247/2049","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5083581773","display_name":"Djoko Suhardjanto","orcid":"https://orcid.org/0000-0002-5027-0311","observed_orcids":["https://orcid.org/0000-0002-5027-0311"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Djoko Suhardjanto","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-5027-0311","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5067054943","display_name":"Mari Wardhani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mari Wardhani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2000000,"currency":"IDR","value_usd":131},"apc_paid":{"value":2000000,"currency":"IDR","value_usd":131},"fwci":6.4363,"has_fulltext":true,"cited_by_count":52,"citation_normalized_percentile":{"value":0.96335464,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"14","issue":"1","first_page":"80392","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intellectual-capital-disclosure","display_name":"intellectual capital disclosure","score":0.9919999837875366},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.5519999861717224},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9800000190734863},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.6679999828338623},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.546999990940094},{"id":"https://openalex.org/keywords/information-gap","display_name":"information gap","score":0.5690000057220459},{"id":"https://openalex.org/keywords/shareholder-value","display_name":"shareholder value","score":0.8339999914169312},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8899999856948853}],"concepts":[{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.9348931908607483},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7105488777160645},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6642236709594727},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.656521737575531},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6088747978210449},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.5719143748283386},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.5308296084403992},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.5028809905052185},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4558916687965393},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.44473856687545776},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.43759018182754517},{"id":"https://openalex.org/C23032112","wikidata":"https://www.wikidata.org/wiki/Q1344727","display_name":"Enterprise value","level":2,"score":0.4340320825576782},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4324973225593567},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22090691328048706},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1422196924686432},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.13383817672729492},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"pmh:oai:ojs.jurnal.uii.ac.id:article/2247","doi":null,"is_oa":true,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/2247","pdf_url":"https://journal.uii.ac.id/JAAI/article/download/2247/2049","source":{"id":"https://openalex.org/S4210233163","display_name":"Jurnal Akuntansi & Auditing Indonesia","issn_l":"1410-2420","issn":["1410-2420","2528-6528"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315228","host_organization_name":"Islamic University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315228"],"host_organization_lineage_names":["Islamic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1410-2420","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:uii:jaaife:v:14:y:2010:i:1:id:2247","doi":null,"is_oa":false,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/2247/2049","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:uii:jaaife:v:14:y:2010:i:1:p:71-85","doi":null,"is_oa":false,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/download/2247/2049","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:5be3baac5c1e4991ba7929d0d88fd57e","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/5be3baac5c1e4991ba7929d0d88fd57e","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi dan Auditing Indonesia, Vol 14, Iss 1 (2010)","raw_type":"article"},{"id":"mag:1599259688","doi":null,"is_oa":true,"landing_page_url":"http://jurnal.uii.ac.id/index.php/JAAI/article/view/2247/2049","pdf_url":null,"source":{"id":"https://openalex.org/S4210233163","display_name":"Jurnal Akuntansi & Auditing Indonesia","issn_l":"1410-2420","issn":["1410-2420","2528-6528"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315228","host_organization_name":"Islamic University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315228"],"host_organization_lineage_names":["Islamic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Akuntansi & Auditing Indonesia","raw_type":null},{"id":"mag:1601300990","doi":null,"is_oa":false,"landing_page_url":"https://eprints.uns.ac.id/13409/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:ojs.jurnal.uii.ac.id:article/2247","doi":null,"is_oa":true,"landing_page_url":"https://journal.uii.ac.id/JAAI/article/view/2247","pdf_url":"https://journal.uii.ac.id/JAAI/article/download/2247/2049","source":{"id":"https://openalex.org/S4210233163","display_name":"Jurnal Akuntansi & Auditing Indonesia","issn_l":"1410-2420","issn":["1410-2420","2528-6528"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315228","host_organization_name":"Islamic University of Indonesia","host_organization_lineage":["https://openalex.org/P4310315228"],"host_organization_lineage_names":["Islamic University of Indonesia"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1410-2420","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1599259688.pdf","grobid_xml":"https://content.openalex.org/works/W1599259688.grobid-xml"},"referenced_works_count":30,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W1512719523","https://openalex.org/W1820801730","https://openalex.org/W1964325237","https://openalex.org/W1967808875","https://openalex.org/W1969220214","https://openalex.org/W1988545568","https://openalex.org/W1993715283","https://openalex.org/W2010743243","https://openalex.org/W2040741661","https://openalex.org/W2047097422","https://openalex.org/W2059509420","https://openalex.org/W2069712330","https://openalex.org/W2087174135","https://openalex.org/W2094369893","https://openalex.org/W2115747715","https://openalex.org/W2119956113","https://openalex.org/W2122055938","https://openalex.org/W2125051783","https://openalex.org/W2130811501","https://openalex.org/W2136805389","https://openalex.org/W2140287978","https://openalex.org/W2155650193","https://openalex.org/W2187449146","https://openalex.org/W2256801517","https://openalex.org/W2263256921","https://openalex.org/W2561889216","https://openalex.org/W2894583547","https://openalex.org/W3121691954","https://openalex.org/W3208725089"],"related_works":["https://openalex.org/W1525121285","https://openalex.org/W4298189625","https://openalex.org/W7023568753","https://openalex.org/W2954247824","https://openalex.org/W3162028276","https://openalex.org/W1765572910","https://openalex.org/W2891523772","https://openalex.org/W2588319081","https://openalex.org/W2962723810","https://openalex.org/W1589397806"],"abstract_inverted_index":{"The":[0,73,113],"objective":[1],"of":[2,10,44,61,80,109,137],"this":[3],"research":[4,24,55],"is":[5,84,90,115],"to":[6,92,106,128,144,149],"examine":[7],"the":[8,26,77,94,107,135],"level":[9,79,108],"intellectual":[11,29,81,110,130,154],"capital":[12,30,82,111,131,155],"disclosure":[13,31,83],"in":[14],"annual":[15,58],"report":[16,129],"prepared":[17],"by":[18,142],"listed":[19,63],"firms":[20],"on":[21,46],"IDX.":[22],"This":[23],"examines":[25],"relationship":[27],"between":[28],"as":[32,52],"a":[33],"dependent":[34],"variable":[35],"and":[36,42,48,102,122,148],"firm\u2019s":[37,117,157],"characteristic":[38],"(size,":[39],"profitabil\u00acity,":[40],"leverage,":[41],"length":[43],"listing":[45],"IDX":[47],"corporate":[49],"governance":[50],"provisions)":[51],"independent":[53],"variables.This":[54],"used":[56,91],"80":[57],"reports":[59],"2007":[60],"Indonesian":[62],"firms.":[64],"Sample":[65],"was":[66],"selected":[67],"using":[68],"proportional":[69],"purposive":[70],"sampling":[71],"method.":[72],"result":[74],"shows":[75],"that":[76,99,116,140],"average":[78],"only":[85],"35%.":[86],"Multiple":[87],"regression":[88],"analysis":[89,97],"test":[93],"hypothesis.":[95],"Statistical":[96],"demonstrates":[98],"Firm\u2019s":[100],"Size":[101],"Profitability":[103],"are":[104],"predictors":[105],"disclosure.":[112],"implication":[114],"with":[118],"high":[119],"total":[120],"asset":[121],"profitability":[123],"should":[124],"be":[125],"more":[126],"concern":[127],"information":[132,139],"because":[133],"it\u2019s":[134],"one":[136],"crucial":[138],"considered":[141],"investor,":[143],"reduce":[145],"\u201cinformation":[146],"gap\u201d":[147],"increase":[150],"shareholder":[151],"value.":[152],"Keywords:":[153],"disclosure,":[156],"characteristics":[158]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":11},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}