PROFIL PENGUNGKAPAN INTELLECTUAL CAPITAL DALAM LAPORAN TAHUNAN PERUSAHAAN PUBLIK DI INDONESIA DAN MALAYSIA

Hesty Sri Lestari

Abstract


The research aimed to find out the profile disclosure between information revelation of Intellectual Capital in annual report of public company in Indonesia and Malaysia.

Analytical method used was comparative descriptive method by comparing the information revelation of Intellectual Capital in public company between Indonesia and Malaysia by explaining and analyzing Intellectual Capital components consisted of Structural Capital, Customer Capital, and Human Capital in Indonesia and Malaysia.

The research showed that public capital awareness in Indonesia in revealing Intellectual Capital components were high and the Structural Capital components was revealed often. While public company awareness in Malaysia while revealing Intellectual Capital components was low and customer capital components was rare to be revealed. Percentage and the results obtained in the year 2007 have a value higher than that in Malaysia in 2004 due to years of research in Indonesia over the end of (callow), namely 2007 and supported with the factors that have factors such as technology continues to increase from year to year.

 

Keyword : Profil pengungkapan Intellectual Capital, Structural Capital, Customer Capital, Human Capital

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/341/jiptummpp-gdl-s1-2009-hestysrile-17049-PENDAHUL-N.pdf


Keywords


Profil pengungkapan Intellectual Capital; Structural Capital; Customer Capital; Human Capital