BAB V PENUTUP
C. Saran
1. Penelitian selanjutnya dapat meneliti pengungkapan intellectual capital pada sektor industri tertentu guna melihat apakah hasilnya sejalan dengan penelitian ini.
2. Penelitian selanjutnya agar menambah jumlah sampel dan memperpanjang periode pengamatan agar hasilnya bisa lebih representatif dan mendapatkan temuan yang lebih kuat (robust findings).
3. Dalam penelitian mendatang dapat mengurangi masalah subyektifitas dalam penilaian skor indeks pengungkapan intellectual capital dalam prospektus perusahaan sampel dengan melibatkan beberapa peneliti.
4. Dalam penelitian mendatang dapat menggunakan framework yang disesuaikan dengan kondisi sampel penelitian.
5. Penelitian selanjutnya perlu dilakukan guna menguji konsistensi hasil serta memperbaiki desain penelitian.
6. Hasil penelitian ini menunjukkan rata-rata indeks pengungkapan intellectual capital dalam prospektus masih rendah. Oleh karena itu disarankan bagi Bapepam-LK dan lembaga penunjang pasar modal untuk berperan dalam meningkatkan masalah transparansi pengungkapan intellectual capital dalam prospektus.
7. Hasil penelitian ini membuktikan bahwa ownership retention yang ditambah dengan sinyal tambahan berupa lamanya menahan kepemilikan berpengaruh terhadap pengungkapan intellectual capital, sehingga hasil penelitian ini menambah literatur yang mendukung pengujian yang dilakukan dalam
perpustakaan.uns.ac.id digilib.uns.ac.id
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penelitian Singh dan Zahn (2008). Oleh karena itu, penelitian selanjutnya dapat menambahkan sinyal lamanya menahan kepemilikan pada variabel ownership retention dalam menguji ownership retention sebagai determinan pengungkapan intellectual capital pada prospektus IPO.
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