RELEVANSI NILAI AKUNTANSI ASET TIDAK BERWUJUD PADA ERA DIGITAL
DOI:
https://doi.org/10.25273/refleksi.v3i1.21356Abstract
Perkembangan teknologi telah mendiversifikasi aset tak berwujud secara signifikan, yang menekankan pentingnya aset tersebut dalam pelaporan keuangan. Para pemangku kepentingan mengandalkan laporan ini untuk membuat keputusan ekonomik. Studi ini mengeksplorasi relevansi penilaian aset tak berwujud dalam transformasi digital yang berkembang pesat. Dengan menggunakan kombinasi tinjauan pustaka dan metode kuantitatif dan kualitatif, penelitian ini bertujuan untuk mendapatkan pemahaman yang komprehensif. Temuan penelitian mengungkapkan bahwa klasifikasi aset tak berwujud semakin beragam, mencakup organisasi, karyawannya, dan persepsi konsumen. Namun, investor cenderung tidak melihat pengungkapan aset tak berwujud sebagai sinyal positif untuk meningkatkan nilai perusahaan. Sebaliknya, dari perspektif konsumen dan mitra bisnis, pengembangan aplikasi yang mudah digunakan dan reputasi merek yang kuat secara signifikan meningkatkan nilai perusahaan perangkat lunak dan layanan teknologi informasi.
Technological developments have diversified intangible assets significantly, emphasizing their importance in financial reporting. Stakeholders rely on these reports to make economic decisions. This study explores the relevance of intangible asset valuation in the rapidly evolving digital transformation. By using a combination of literature reviews and quantitative and qualitative methods, this research aims to gain a comprehensive understanding. Research findings reveal that the classification of intangible assets is increasingly diverse, encompassing organizations, their employees, and consumer perceptions. However, investors tend not to see disclosure of intangible assets as a positive signal to increase company value. On the contrary, from the perspective of consumers and business partners, the development of easy-to-use applications and a strong brand reputation significantly increases the value of information technology software and services companies.
Downloads
References
Adler, R., Stringer, C., & Yap, M. (2016). The valuation and pricing of information assets. Pacific Accounting Review, 28(4), 419–430. https://doi.org/10.1108/PAR-02-2016-0023
Ahmad, M., Wu, Q., & Khattak, M. S. (2023). Intellectual capital, corporate social responsibility and sustainable competitive performance of small and medium-sized enterprises: mediating effects of organizational innovation. Kybernetes, 52(10), 4014–4040. https://doi.org/10.1108/K-02-2022-0234
Al-Fraihat, D., Joy, M., Masa’deh, R., & Sinclair, J. (2020). Evaluating E-learning Systems Success: An Empirical Study. Computers in Human Behavior, 102, 67–86. https://doi.org/10.1016/j.chb.2019.08.004
Arslan, E. S., & Örücü, Ö. K. (2021). MaxEnt modelling of the potential distribution areas of cultural ecosystem services using social media data and GIS. Environment, Development and Sustainability, 23(2), 2655–2667. https://doi.org/10.1007/s10668-020-00692-3
Bertani, F., Ponta, L., Raberto, M., Teglio, A., & Cincotti, S. (2021). The complexity of the intangible digital economy: an agent-based model. Journal of Business Research, 129(March), 527–540. https://doi.org/10.1016/j.jbusres.2020.03.041
Castilla-Polo, F., & Sánchez-Hernández, M. I. (2020). Cooperatives and sustainable development: A multilevel approach based on intangible assets. Sustainability (Switzerland), 12(10), 1–14. https://doi.org/10.3390/su12104099
Damodaran, A. (2007). Information transparency and valuation: can you value what you cannot see? Managerial Finance, 33(11), 877–892. https://doi.org/10.1108/03074350710823836
Dana, L. P., Rounaghi, M. M., & Enayati, G. (2021). Increasing productivity and sustainability of corporate performance by using management control systems and intellectual capital accounting approach. Green Finance, 3(1), 1–14. https://doi.org/10.3934/GF.2021001
DeLone, W. H., & McLean, E. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9–30.
Demers, E., Hendrikse, J., Joos, P., & Lev, B. (2021). ESG did not immunize stocks during the COVID-19 crisis, but investments in intangible assets did. Journal of Business Finance and Accounting, 48(3–4), 433–462. https://doi.org/10.1111/jbfa.12523
Gorlacheva, E. N., Omelchenko, I. N., Drogovoz, P. A., Yusufova, O. M., & Shiboldenkov, V. A. (2019). Cognitive factors of production’s utility assessment of knowledge-intensive organizations. AIP Conference Proceedings, 2171(November). https://doi.org/10.1063/1.5133228
Graham, J. R., Grennan, J., Harvey, C. R., & Rajgopal, S. (2022). Corporate culture: Evidence from the field. Journal of Financial Economics, 146(2), 552–593. https://doi.org/10.1016/j.jfineco.2022.07.008
Manurung, T. M. S., & Wildan, M. (2023). Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahan Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Periode (2016-2020). Jurnal Ilmiah Manajemen Kesatuan, 11(1), 83–90. https://doi.org/10.37641/jimkes.v11i1.1661
Moberly, M. D. (2014). Safeguarding Intangible Assets. Elsevier Inc.
Monga, V. (2016). Accounting’s 21st Century Challenge: How to Value Intangible Assets. The Wall Street Journal. https://www.wsj.com/articles/accountings-21st-century-challenge-how-to-value-intangible-assets-1458605126
Muwardi, D., Saide, S., Indrajit, R. E., Iqbal, M., Astuti, E. S., & Herzavina, H. (2020). Intangible resources and institution performance: The concern of intellectual capital, employee performance, job satisfaction, and its impact on organization performance. International Journal of Innovation Management, 24(5), 1–21. https://doi.org/10.1142/S1363919621500092
Qureshi, M. J., & Siddiqui, D. A. (2020). The Effect of Intangible Assets on Financial Performance, Financial Policies, and Market Value of Technology Firms: A Global Comparative Analysis. Asian Journal of Finance & Accounting, 12(1), 26–57. https://doi.org/10.5296/ajfa.v12i1.16655
Riley, M. M., & Annis, M. R. (2013). Intellectual Property Licensing and Value Issues in Bankruptcy : Assessing the Risk to Experience the Reward. AIRA Journal, 26(6).
Santika, E. F. (2024). Aplikasi Transportasi Online Terbanyak Diunduh di RI 2023, Gojek Juaranya. Katadata Media Network. https://databoks.katadata.co.id/teknologi-telekomunikasi/statistik/4e49e3af7a225fe/aplikasi-transportasi-online-terbanyak-diunduh-di-ri-2023-gojek-juaranya
Sardi, A., Garengo, P., & Bititci, U. (2018). Measurement and management of competences by enterprise social networking. International Journal of Productivity and Performance Management, 68(1), 109–126. https://doi.org/10.1108/IJPPM-04-2018-0139
Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Qi Dong, J., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122(July 2018), 889–901. https://doi.org/10.1016/j.jbusres.2019.09.022
Zéghal, D., & Maaloul, A. (2011). The accounting treatment of intangibles - A critical review of the literature. Accounting Forum, 35(4), 262–274. https://doi.org/10.1016/j.accfor.2011.04.003
Zhang, Y. (2015). The Impact of Brand Image on Consumer Behavior: A Literature Review. Open Journal of Business and Management, 03(01), 58–62. https://doi.org/10.4236/ojbm.2015.31006
Zia, A., Younus, S., & Mirza, F. (2021). Investigating the Impact of Brand Image and Brand Loyalty on Brand Equity: the Mediating Role of Brand Awareness. International Journal of Innovation, Creativity and Change, 15(2), 1091–1106. https://doi.org/10.1017/9781316999615.010
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Dengan diterimanya artikel oleh Dewan Redaksi Refleksi dan keputusan untuk diterbitkan, maka hak cipta mengenai artikel tersebut akan dialihkan ke Jurnal Refleksi.
Jurnal Refleksi berhak memperbanyak dan mendistribusikan artikel dan setiap penulis tidak diperbolehkan menerbitkan artikel yang sama dengan yang dimuat di jurnal ini.
