Intellectual Capital Disclosure dan Kinerja Keuangan: Systematic Literature Review
DOI:
https://doi.org/10.30587/jcaa.v2i2.6932Abstract
This research aims to find out the direction of development of Intellectual Capital Disclosure and Financial Performance research for 7 years (2015-2022) by mapping or classifying according to themes and according to keywords. By using a literature review system as the basis for research analysis, this research uses a descriptive qualitative approach to collect data. The articles reviewed were taken from Sinta indexed or accredited Sinta-2 journal sources. The research results show: (1) Mapping according to theme shows that the Sinta 2 Accredited Scientific Journal with the name "Accounting or Accounting" totals 10 journals; (2) Mapping according to keywords shows that the number of articles with the keywords Intellectual Capital Disclosure and Financial Performance is 16 articles. The researchers emphasized many limitations of this article. The author determined this limitation by only looking at articles published in the accredited journal Sinta 2 and focusing on the study of Intellectual Capital Disclosure and Financial Performance in Indonesia. Articles from other countries were not included in the review. As a result, there may be articles on certain subjects that are not covered in this review. Although the limitations of this article are the results of the review that the author described, it cannot be concluded that it can generally be applied in Indonesia due to the limited scope of much research
References
Hari Yudhanti, Ceicilia Bintang, and Josepha C. Shanti. 2012. “Intellectual Capital Dan Ukuran Fundamental Kinerja Keuangan Perusahaan.” Jurnal Akuntansi Dan Keuangan 13(2). doi: 10.9744/jak.13.2.57-66.
Hermawan, Sigit, Wiwit Hariyanto, Sriyono Sriyono, and Niko Fediyanto. 2020. “Keterkaitan The Resources Based Theory Dengan Intellectual Capital Disclosure, Implementasi Pada Website, Dan Respon Manajemen Perguruan Tinggi.” Jati: Jurnal Akuntansi Terapan Indonesia 3(2):55–69. doi: 10.18196/jati.030227.
Hermawan, Sigit Hermawan, Duwi Rahayu, Jamaludin Jamaludin, Ruci Arizanda Rahayu, and Sarwenda Biduri. 2021. “Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia.” Jurnal Reviu Akuntansi Dan Keuangan 11(1):168–84. doi: 10.22219/jrak.v11i1.14287.
Hermawan, Sigit, and Ummy Imaniar Mardiyanti. 2016. “Intellectual Capital Dan Kinerja Keuangan Perusahaan Manufaktur High Ic Intensive.” Benefit: Jurnal Manajemen Dan Bisnis 1(1):70. doi: 10.23917/benefit.v1i1.2367.
Hermawan, Sigit, and Wiwit Hariyanto. 2022. “Improving Lazismu Performance in the Perspective of Modern Philanthropy, Shariah Enterprise Theory, and Comprehensive Intellectual Capital Management.” Journal of Accounting Science 6(2):187–96. doi: 10.21070/jas.v6i2.1616.
Hijriah, Amanah, and Bambang Subroto. 2019. “Penguatan Pengungkapan Corporate Social Responsibility.” Jurnal Akuntansi Multiparadigma 10(2):295–307.
Margaretha, Farah, and Chandra Gunadi Witedjo. 2017. “Csr, Nilai Perusahaan Dan Kinerja Keuangan Perusahaan Pada Industri Pertambangan Dan Manufaktur Di Indonesia.” Media Riset Akuntansi, Auditing & Informasi 14(1):89–114. doi: 10.25105/mraai.v14i1.1754.
Rivandi, Muhammad. 2018. “Pengaruh Intellectual Capital Disclosure, Kinerja Keuangan, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan.” Jurnal Pundi 2(1). doi: 10.31575/jp.v2i1.61.
Rivandi, Muhammad, and Renil Septiano. 2021. “Pengaruh Intellectual Capital Disclosure Dan Profitabilitas Terhadap Nilai Perusahaan.” Jurnal Akuntansi Trisakti 8(1):123–36. doi: 10.25105/jat.v8i1.7631.
Rosafitri, Citra. 2017. “Interaksi Good Corporate Governance, Corporate Social Responsibility, Intellectual Capital Dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan.” Journal of Accounting Science 1(1):1–20. doi: 10.21070/jas.v1i1.775.
Susanti, Santi, Mulyanti Andhani, and Sri Zulaihati. 2019. “The Influence of Intellectual Capital and Good Corporate Governance on Financial Performance in Banking Companies.” AFEBI Accounting Review 3(02):101. doi: 10.47312/aar.v3i02.193.
Wulandari, Fitri, Sigit Hermawan, Hadiah Fitriyah, and Nurasik Nurasik. 2022. “A Literature Review: Riset Akuntansi Keperilakuan Di Indonesia.” Jurnal Akuntansi 11(2):157–75. doi: 10.37932/ja.v11i2.597.
Yusuf, Akbar, and Gasim. 2015. “Relevansi Nilai Modal Intelektual Terhadap Nilai Pasar Perusahaan Di Bursa Efek Indonesia.” Jurnal Akuntansi Multiparadigma 6(2):201–13. doi: 10.18202/jamal.2015.08.6016