Praktik Intellectual Capital Disclosure Perusahaan yang Terdaftar di Bursa Efek Indonesia
This research used 80 annual reports 2007 of Indonesian listed firms. Sample was selected using proportional purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that Firmâ€™s Size and Profitability are predictors to the level of intellectual capital disclosure.
The implication is that firmâ€™s with high total asset and profitability should be more concern to report intellectual capital information because itâ€™s the one of crucial information that considered by investor, to reduce â€œinformation gapâ€ and to increase shareholder value.
Keywords: intellectual capital disclosure, firmâ€™s characteristics
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.