Pengungkapan Intellectual Capital : Mandatory atau Voluntary?
Intellectual Capital began ogled by the stakeholders because of its existence as an intangible asset that is no less important to tangible assets.. Therefore, these companies began to actively move the training programs for its employees rather than expanding its business for example by buying land...
Main Author: | Noorina Hartati |
---|---|
Format: | Article |
Language: | English |
Published: |
Universitas Sebelas Maret
2014-01-01
|
Series: | Jurnal Akuntansi dan Bisnis |
Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/151 |
Similar Items
-
INTELLECTUAL CAPITAL DALAM MENINGKATKAN DAYA SAING: SEBUAH TELAAH LITERATUR
by: Noorina Hartati
Published: (2015-08-01) -
Pengungkapan Pro Forma, Mendukung atau Menyesatkan Investor?
by: Yohanis Rura
Published: (2010-12-01) -
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT DAN PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN
by: Sunitha Devi, et al.
Published: (2017-06-01) -
SIMBOLIS ATAU SUBSTANTIF? ANALISIS PRAKTIK PELAPORAN CSR DAN KUALITAS PENGUNGKAPAN
by: Ryan Muhammad Nasution, et al.
Published: (2016-06-01) -
PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KINERJA INTELLECTUAL CAPITAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL
by: Mirza Masita, et al.
Published: (2017-02-01)