Konstruksi Model Pengukuran Kinerja dan Kerangka Kerja Pengungkapan Modal Intelektual

Abstract

The purpose of this study is to construct performance measurement model and Intellectual Capital Disclosure (ICD) framework. This study also investigates the role of ICD in the relationship between Modified VAIC (MVAIC) and Market Capitalization (MCAP). Data was drawn from Indonesian banking sectors listed in BEI for 2006, 2009, and 2012. WarpPLS 3.0 was used as analytical tool. The findings indicated that ICD did not mediate the relationship between MVAIC and MCAP. The higher the performance of IC, the lower is the information on IC disclosure. In the perspective of signaling theory, ICD is a good signal to the market

Keywords

• kinerja modal intelektual
• pengungkapan modal intelektual
• modified value added intellectual coefficient (MVAC)
• warpPLS 3.0