Intellectual Capital Disclosures Analysis of Indonesia and Thailand Tourism and Hospitality Industry: Comparison of Ownership Structure

Saarce Elsye Hatane; Ivana Fredlina Kurniawan

doi:10.23887/ijssb.v6i1.40970

Authors

Saarce Elsye Hatane Fakultas Bisnis dan Ekonomi, Departemen Akuntansi. Universitas Kristen Petra
Ivana Fredlina Kurniawan Fakultas Bisnis dan Ekonomi, Departemen Akuntansi. Universitas Kristen Petra

DOI:

https://doi.org/10.23887/ijssb.v6i1.40970

Keywords:

Managerial Ownership, Financial Institution Ownership, Intellectual Capital Disclosure

Abstract

Setiap perusahaan memiliki struktur kepemilikan yang berbeda yang dapat mempengaruhi pengungkapan perusahaan. Penelitian ini bertujuan untuk mengkaji perbedaan tingkat ICD dan komponennya di Thailand dan Indonesia yang memiliki beberapa kesamaan. Struktur kepemilikan dibedakan menjadi dua jenis, yaitu kepemilikan manajerial dan kepemilikan lembaga keuangan. Penelitian ini menggunakan uji statistik non parametrik dalam Uji Mann-Whitney dengan terlebih dahulu melakukan uji normalitas. Hasil penelitian menunjukkan tidak ada perbedaan yang signifikan pada tingkat ICD antara perusahaan yang memiliki dan perusahaan yang tidak memiliki kepemilikan manajerial. Penelitian ini juga tidak menemukan perbedaan yang signifikan pada tingkat ICD untuk perusahaan dengan dan tanpa kepemilikan lembaga keuangan. Selain itu, penelitian ini menemukan perbedaan tingkat HCD yang signifikan antara perusahaan yang memiliki dan perusahaan yang tidak memiliki kepemilikan lembaga keuangan.

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