Logo

Intellectual Capital Disclosure Analysis Based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand

Hatane, Saarce Elsye and LAMIKI, NAOMI and STEPHANIE, VICTORIA (2022) Intellectual Capital Disclosure Analysis Based on Profitability in Tourism and Hospitality Sector in Indonesia and Thailand. [UNSPECIFIED]

[img] PDF
Download (420Kb)
    [img] PDF
    Download (882Kb)

      Abstract

      This research aims to investigate the level of disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. We use intellectual capital components and profitability levels as variables. This research analyzes the differences in the level of disclosure of intellectual capital components between tourism and hospitality companies in Indonesia and Thailand that fall into the category of having high profitability and companies that fall into the category of having low profitability. This research uses One-Sample Kolmogorov-Smirnov Test and Wilcoxon Signed Ranks Test to analyze the data. The results showed significant differences in the disclosure of intellectual capital components in tourism and hospitality companies in Indonesia and Thailand. Human Capital is the component with the highest level of disclosures. Companies classified as having high profitability tend to disclose more about intellectual capital than companies classified as having low profitability.

      Item Type: UNSPECIFIED
      Uncontrolled Keywords: Human Capital Disclosure; Intellectual Capital Disclosure; Profitability; Relational capital disclosure; Structural capital disclosure
      Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
      Divisions: Faculty of Economic > Accounting Department
      Depositing User: Admin
      Date Deposited: 11 Feb 2022 08:15
      Last Modified: 13 Feb 2022 19:18
      URI: https://repository.petra.ac.id/id/eprint/19441

      Actions (login required)

      View Item