GESTALT AKUNTANSI : KOMITMEN PERUSAHAAN DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL

Abstract

Intellectual capital disclosure is a tool that can be used by a company to communicate with their stakeholders. With disclose company intellectual information, a company could decrease asymmetric information level with their stakeholders. The nature of intellectual capital disclosure is voluntary disclosure, therefore, a company had choose to not disclose some information if their felt it will not bring an advantage for them. The purpose of this research is to compare intellectual capital disclosure in the prospectus with the intellectual capital disclosure in the subsequent annual report. The main objective was to investigate a company commitment toward intellectual capital disclosure. A higher level of disclosure on annual report showed a company commitment toward intellectual capital disclosure. The second objective was to investigate whether companies report more on intellectual capital in the prospectus rather than in annual report. This study was a quantitative study using secondary data, namely a company prospectus and subsequent annual report which collected from www.idx.co.id also pojok BEI UNDIP. Number of used were as many as 38 different companies, which IPO from 2005-2010 in four different category industry, which banking, manufactured, services, and property. 47 item of intellectual capital disclosure measured using content analysis method. SPSS version 17.0 was used to processing data through multiple linier regressions. The result of hypothesis test showed the existence of intellectual capital disclosure commitment was not confirmed. Moreover, the results showed that companies report more extensively on intellectual capital in their prospectus rather than their annual report