JANUARTI, Indira (2010) Pengaruh Kinerja Intelectual Capital terhadap Kinerja Intelectual Capital pada Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Akuntansi & Auditing, 7 (1). pp. 49-61.

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Abstract

The aims ofthis study are to analyzethe effect of intellectual capital performance on intellectual capital disclosure in annual report of manufacturing company listed in Indonesia Stock Exchange (/DX) period 2004-2006 and to analyze the level of intellectual capital disclosure in annual report period 2004-2006. 50 companies was taken as samples in the research.This paper uses content analysis to compile a measure of disclosure on each annual report of manufacturing company and statistical analysis to test whether intellectual capital performance has a positive effect to intellectual capital disclosure. Based on statistical analysis, it is concluded that the intellectual capital performance and firm size have a positive effect to intellectual capital disclosure. Le emge has no effect to intellectual capital disclosure. The result ofcontent analysis shows that the intellectual capital disclosure in annual report of manufacturing company period
2004-2006 are less than 50%.

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