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Jurnal Akuntansi dan Auditing Indonesia


Intellectual capital disclosure, firm’s characteristic


  1. Djoko Suhardjanto
  2. Mari Wardhani




      The objective of this research is to examine the level of intellectual
      capital disclosure in annual report prepared by listed firms on IDX. This
      research examines the relationship between intellectual capital disclosure as a
      dependent variable and firm’s characteristic (size, profitability, leverage,
      and length of listing on IDX and corporate governace provisions (ownersip
      structure and board composition). This research used 80 annual reports 2007 of Indonesian listed firms.
      Sample was selected using propotional 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 Firm’s Size and Profitability are predictors to the
      level of intellectual capital disclosure. The implication is that firm’s with high total asset and profitability
      should be more concern to report intellectual capital information because it’s
      the one of crucial information that considered by investor, to reduce
      “information gap” (Bozzolan, Favotto, dan Ricceri, 2003), and to increase
      shareholders value (Tayles, Pike, dan Sofian, 2007).


      Vol 14, Nomor 1, Tahun 2010


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