Pengaruh Pengungkapan Informasi Intellectual Capital pada Prospektus terhadap Pengungkapan Informasi Intellectual Capital pada Laporan Tahunan Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011

ASTUTI, Wulan Budi and GHOZALI, Imam (2013) Pengaruh Pengungkapan Informasi Intellectual Capital pada Prospektus terhadap Pengungkapan Informasi Intellectual Capital pada Laporan Tahunan Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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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

Item Type:Thesis (Undergraduate)
Additional Information:Prospectus, Annual Reports, Intellectual Capital, IC Disclosure, Initial Public Offering, Content analysis
Uncontrolled Keywords:Prospectus, Annual Reports, Intellectual Capital, IC Disclosure, Initial Public Offering, Content analysis
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40161
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Sep 2013 13:35
Last Modified:14 Apr 2014 13:21

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