PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL PROSPEKTUS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL LAPORAN TAHUNAN PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2008-2011
Abstract: This study aimed to
examine the effect of IC disclosure in the prospectus toward the disclosure of
IC in annual reports issued by the company after IPO, as well as examine
whether firms report IC information in the prospectus more than the annual
report. This study investigated the prospectuses and annual reports of 43
companies that conduct initial listing on the Indonesia Stock Exchange since
the year 2008-2011. IC disclosure investigated using the method of content
analysis. Data processing method using a multiple linear regression. The
results show that IC disclosure in the prospectus effect on IC disclosure in
the annual report, as well as companies tend to disclose more IC information in
the prospectus than in the annual report.
Penulis: Wulan Budi Astuti,
Imam Ghozali
Kode Jurnal: jpakuntansidd131036
