The importance of working environment disclosures in Indonesian financial industry: an application of Indonesian intellectual capital disclosures framework
by Martin Surya Mulyadi; Yunita Anwar; Rosinta Ria Panggabean
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 15, No. 2, 2018

Abstract: The national intellectual capital of Indonesia was the worst among five major Southeast Asian countries (Lin et al., 2014). To overcome this issue, President Joko Widodo provides his direction and commitment to the development of human capital in Indonesia (World Economic Forum, 2015). This research examines whether Indonesian listed companies in the financial industry follows President's direction to focus on human capital. The financial industry is used as a research sample due to its exemplary disclosure practices in Indonesia. Furthermore, this research employs the Indonesian intellectual capital disclosures framework developed by Mulyadi et al. (2017) to analyse IC disclosures in the industry. This framework consists of the working environment, intangible assets, and customer relations. Working environment largely consists of human capital, and this research reveals that working environment was the most disclosed IC category in Indonesian financial industry in 2015.

Online publication date: Wed, 23-May-2018

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