ANALISIS HUBUNGAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL
Abstract: The purpose of this
study was to examine the relationship between the profitability with the level
of Intellectual Capital Disclosure on banking industry in Indonesia. The
profitability is measured using the ratio of Earnings Before Interest, Taxes,
Depreciation and Amortization (EBITDA) and net income to its total assets, and
the level of Intellectual Capital Disclosure (ICD) is measured using
Intellectual Capital Disclosure Index.
The population on this study was a banking industry listed in Indonesia
Stock Exchange (IDX) for the year 2010 and 2011. The research sample is 54 companies.
Type of data used is secondary. Analysis tool used was pearson correlation. The
analysis data technique and hypothesis testing using SPSS software.
The result of this research supported a statistically significant inverse
relationship between the level of intellectual capital disclosure with EBITDA
and net income. The simultaneous analysis resulted that both EBITDA and net
income affect the level of intellectual capital disclosure but not inferential
for all populations sampled research.
Keywords: Intellectual Capital
Disclosure (ICD), profitability, Earnings Before Interest, Taxes, Depreciation
and Amortization (EBITDA), net income
Penulis: Marisanti, Endang
Kiswara
Kode Jurnal: jpakuntansidd120499
