Analisis Praktik Pengungkapan Informasi Intellectual Capital dalam Laporan Tahunan Perusahaan Telekomunikasi di Indonesia
Abstract: The aim of this
study is to describe the intellectual capital disclosure practices by Indonesian
telecommunication industry. Content analysis was used to analyze the annual
report for two years, 2007 and 2008. This research used Guthrie and Petty’s
scheme of intellectual capital components. In this scheme, IC was categorized
to 3 groups; internal structures (organizational capital: 11th items); external structures
(customer/relational capital: 9th
items); and employee competence (human capital: 8th items).
The result shows that percentage of IC disclosure by Indonesian
telecommunication industry was high relatively, compare with the other overseas
results. In 2007, there was some at-tributes that not disclosed yet by company,
it was ’patent’, ’copyright’, dan ’trademark’. But in 2008, all of IC
attributes were disclosed by companies, even not of all companies.
There was no company that discloses all of 28th component of IC at their annual report. The maximum
number of attribute that disclosed by company was 24.
Keywords: intellectual capital disclosure,
telecommunication industry, content analysis
Penulis: Ihyaul Ulum MD
Kode Jurnal: jpakuntansidd110012
