ANALYSING FACTORS INFLUENCING INTANGIBLE ASSET DISCLOSURE (STUDY IN SOUTH-EAST ASIA AND AUSTRALIA TELECOMMUNICATION INDUSTRY)

PUTRI, Sheila Ulfia and UTOMO, Dwi Cahyo (2011) ANALYSING FACTORS INFLUENCING INTANGIBLE ASSET DISCLOSURE (STUDY IN SOUTH-EAST ASIA AND AUSTRALIA TELECOMMUNICATION INDUSTRY). Undergraduate thesis, Universitas Diponegoro.

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Abstract

This study aims to examine intangible asset voluntary disclosure practices in annual report telecommunication company in South East Asia and Australia. This research sample is 75 telecommunication company at year 2007, 2008 dan 2009. Intangible asset disclosure study consist of three categories; structural capital, relational capital and human capital, based on Oliveira et al. categories. This study using content analysis method in annual report sample companies with index developed by Oliveira et al. as dependent variable. Independent variable which are firm size, leverage, ownership concentration, EBITDA margin, legal system of home country and secrecy accounting value, are analysed as factors influencing intangible asset voluntary disclosure practices. A significant positive relationship was observed between intangible asset voluntary disclosure and firm size and secrecy accounting value. However, leverage, ownership concentration, EBITDA margin and legal system of home country did not influence intangible asset voluntary disclosure practices.

Item Type:Thesis (Undergraduate)
Additional Information:Intangible asset disclosure practices, firm size, leverage, ownership concentration, EBITDA margin, legal system of home country, secrecy accounting value.
Uncontrolled Keywords:Intangible asset disclosure practices, firm size, leverage, ownership concentration, EBITDA margin, legal system of home country, secrecy accounting value.
Subjects:H Social Sciences > HG Finance
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:26693
Deposited By:INVALID USER
Deposited On:08 Apr 2011 08:25
Last Modified:08 Apr 2011 08:25

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