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Company’s Characteristics and Intellectual Capital Disclosure: Empirical Study at Technology Companies of Singapore

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Complex, Intelligent and Software Intensive Systems (CISIS 2021)

Part of the book series: Lecture Notes in Networks and Systems ((LNNS,volume 278))

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Abstract

This study aims to determine the effect of company characteristics (company size, leverage, and type of company) on intellectual capital disclosure. The research data is collected from the annual reports of technology companies listed on the Singapore Stock Exchange. The total sample of 57 companies was selected by the purposive sampling method. The analysis technique used multiple regression. The findings of the company size, type of company software (SOFT), hardware (HARD), and technology service (TESV) affect the intellectual capital disclosure. On the other hand, leverage, semiconductors (SEMI), telecommunications (TELE), and electrical equipment manufacturing (ELEC) do not have a significant effect on Intellectual Capital disclosure. Meanwhile, the design manufacturing & distribution technology (DSGN) variable is excluded from the regression equation model.

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Author information

Authors and Affiliations

  1. Doctoral Program of Economics, Diponegoro University and Department of Accounting, Faculty of Economics, Universitas Islam Sultan Agung, Jalan Raya Kaligawe KM 4, Semarang, Indonesia

    Dista Amalia Arifah

  2. Doctoral Program of Economics, Diponegoro University, Jalan Prof. Sudarto Nomor 13, Tembalang, Semarang, Indonesia

    Anis Chariri

  3. Department of Accounting, Faculty of Economics, Diponegoro University, Jalan Prof. Sudarto Nomor 13, Tembalang, Semarang, Indonesia

    Pujiharto

Authors
  1. Dista Amalia Arifah
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  2. Anis Chariri
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  3. Pujiharto
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Corresponding author

Correspondence to Dista Amalia Arifah .

Editor information

Editors and Affiliations

  1. Department of Information and Communication Engineering, Fukuoka Institute of Technology, Fukuoka, Japan

    Leonard Barolli

  2. Department of Information Security Engineering, Soonchunhyang University, Asan, Korea (Republic of)

    Kangbin Yim

  3. Faculty of Bussiness Administration, Rissho University, Tokyo, Japan

    Tomoya Enokido

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Arifah, D.A., Chariri, A., Pujiharto (2021). Company’s Characteristics and Intellectual Capital Disclosure: Empirical Study at Technology Companies of Singapore. In: Barolli, L., Yim, K., Enokido, T. (eds) Complex, Intelligent and Software Intensive Systems. CISIS 2021. Lecture Notes in Networks and Systems, vol 278. Springer, Cham. https://doi.org/10.1007/978-3-030-79725-6_58

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