PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL
ABSTRACT: This study aims to
test the disclosure of Intellectual Capital in the period before and after the
full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in
effect since 2012. Testing of Companycharacteristics based on company age in
operation, firm size and leverage level. The sample used in this study was
taken from 96 companies that meetthe criteria ratio of capital expenditure
above 8. The results show that theold company higher in the disclosure of
Intellectual capital after the fulladoption period. While there is no
disclosure of intellectual capital of largecorporations and small companies
before and after the full adoption period ofIFRS. The disclosure of
intellectual capital in high leverage companies and low leverage companies in
both absolute and statistically is not different.
Keywords: Intellectual
Capital, age in operation, leverage,ratio of capital expenditure
Penulis: Sari Rahmadhani
Kode Jurnal: jpmanajemendd170411
