Konstruksi Model Pengukuran Kinerja dan Kerangka Kerja Pengungkapan Modal Intelektual
The purpose of this study is to construct performance measurement model and Intellectual Capital Disclosure (ICD) framework. This study also investigates the role of ICD in the relationship between Modified VAIC (MVAIC) and Market Capitalization (MCAP). Data was drawn from Indonesian banking sectors...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Brawijaya
2014-12-01
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| Series: | Jurnal Akuntansi Multiparadigma |
| Subjects: | |
| Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/314/317 |