Pentingkah Pengungkapan Intellectual Capital dalam Meningkatkan Nilai Perusahaan?

Abstract

Increasing competition between the companies as a result of globalization and technological innovation has forced companies to change their ways of doing business based on the business of labor (labor-based business) into a knowledge-based businesses (knowledge based business). This proves the importance of knowledge assets (knowledge assets) as a form of intangible assets. One approach used in the assessment and measurement of knowledge assets (knowledge assets) is the Intellectual Capital (IC). Precise measurements of the Intellectual Capital can not be set. Pulic (1998, 1999, 2000, 2003) did not directly measure Intellectual Capital company, but with a measure used to assess the efficiency of the value added as a result of the ability of Intellectual Capital companies commonly known as Value Added Intellectual Capital (VAIC ™). Intellectual Capital can be used as one factor in determining the value of the company. Some inconsistency between the research results with the company's Intellectual Capita l into the foundation for research back on the importance of Intellectual Capital disclosure in enhancing the value of the company.