ANALISIS PRAKTEK PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL DALAM LAPORAN TAHUNAN PERUSAHAAN TELEKOMUNIKASI DI INDONESIA

Abstract

The aim of this study is to describe the intellectual capital disclosure practices by Indonesian
telecommunication industry. Content analysis was used to analyze the annual report for two years,
2007 and 2008. This research used Guthrie and Petty’s scheme of intellectual capital components.
In this scheme, IC was categorized to 3 groups; internal structures (organizational capital: 11th
items); external structures (customer/relational capital: 9th items); and employee competence (human
capital: 8th items). The result shows that percentage of IC disclosure by Indonesian
telecommunication industry was high relatively, compare with the other overseas results. In 2007,
there was some attributes that not disclosed yet by company, it was ’patent’, ’copyright’, dan
’trademark’. But in 2008, all of IC attributes were disclosed by companies, even not of all companies.
There was no company that discloses all of 28th component of IC at their annual report. The maximum
number of attribute that disclosed by company was 24.