Impact of Intellectual Capital Disclosure on Corporate Reputation of Bank Pembangunan Daerah Banten: From the Perspective of Acquisition Theory

Vivi Natalia Fransiska

Abstract


The purpose of this research is to know the Impact of ICD on corporate reputation of Bank Banten from the perspective of acquisition theory. The data is from in Bank Banten’s eight years annual reports (2010 – 2017) annual report. This data analyzed in qualitative manner by employing content analysis method and coded using the IC framework created by Guthrie et al. (2004). The results showed that external capital elements in Bank Banten from holds the biggest word counted in coding process. The most revealed external capital component is the company names. Company names at Bank Banten has impact on Bank Banten’s reputation. Based on the Acquisition perspective, the results of these studies indicate that Bank Banten tend to have a better corporate culture after there is a acquisition process and followed by launch new corporate identity and business strategy.

Keywords: ICD, company names, corporate reputation, acquisition theory

 

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