PENGARUH KINERJA INTELLECTUAL CAPITAL TERHADAP KINERJA INTELLECTUAL CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Abstract: The aims of this
study are to analyze the effect of intellectual capital performance on
intellectualcapital disclosure in annual report of manufacturing company listed
in Indonesia Stock Exchange(IDX) period 2004-2006 and to analyze the level of
intellectual capital disclosure in annualreport period 2004-2006. 50 companies
was taken as samples in the research.This paper usescontent analysis to compile
a measure of disclosure on each annual report of manufacturingcompany and
statistical analysis to test whether intellectual capital performance has a
positiveeffect to intellectual capital disclosure. Based on statistical
analysis, it is concluded that theintellectual capital performance and firm
size have a positive effect to intellectual capitaldisclosure. Leverage has no
effect to intellectual capital disclosure. The result of content analysisshows
that the intellectual capital disclosure in annual report of manufacturing
company period2004-2006 are less than 50%.
Keywords: intellectual capital
performance, intellectual capital disclosure, annual report, firm size,
leverage
Penulis: Windri, Indira
Januarti
Kode Jurnal: jpakuntansidd1000206
