PENGARUH PENERAPAN IFRS DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BERTEKNOLOGI TINGGI (Saat Konvergensi IFRS dan Penerapan Full Adopsi IFRS)
ABSTRACT: The purpose of this
research was to examine the impact of International Financial Reporting
Standards (IFRS) on the disclosure ofIntellectual Capital. This study also
examines the different of Intelectual Capital disclosure by using the index of
intellectual capital disclosure which presented in the financial statements of
high-tech manufacturing firms. With the period of time research is at the time
of IFRS convergence and at the time of full application of IFRS. Using 96
companies listed on the Indonesia Stock Exchange in 2008 and 2012. The study
was conducted using multiple regression analysis techniques. The resultsshowed
that the adoption of IFRS could improve the practice of corporate intellectual
capital disclosure. The result of t-test sample,showedstatistically
intellectual capital disclosure after full adoption of IFRS is higher than
intellectual capital disclosure before full adoption ofIFRS.
Keywords: IFRS, Intelectual
Capital, convergence, full adoption
Penulis: Sari Rahmadhani
Kode Jurnal: jpmanajemendd170390
