Browsing by Author "Kurniawan, Iwan"

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    DISCLOSURE OF INTELLECTUAL CAPITAL OF INDONESIAN STATE-OWNED PUBLIC AGENCIES FINANCIAL SERVICES AND INSURANCE SECTOR
    (Solid State Technology Volume: 63 Issue: 4, 2020) Rachmawati, Rima; Kurniawan, Iwan; Dewi, Devi Chandra Sukma
    The purpose of this study is to prove the concept of intellectual capital applied in state-owned financial services & insurance companies. The research was made in the form of a structural equation modeling, 3 latent variables, and 18 manifest variables. Data analysis used confirmatory factor analysis using the loading factor as a measuring tool to explain the hypothesis. The results of the study concluded that external capital is the dominant factor in manifesting intellectual capital, compared to internal capital and human capital. Besides being able to strengthen the concept of intellectual capital, the results of this study also provide recommendations that disclosure of intellectual capital is something that decisionmakers consider.