DISCLOSURE OF INTELLECTUAL CAPITAL OF INDONESIAN STATE-OWNED PUBLIC AGENCIES FINANCIAL SERVICES AND INSURANCE SECTOR
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Date
2020
Journal Title
Journal ISSN
Volume Title
Publisher
Solid State Technology Volume: 63 Issue: 4
Abstract
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.
Description
Keywords
Confirmatory Factor Analysis, Intellectual Capital, External Capital, Internal Capital, Human Capital