Intellectual Capital and Disclosure Practices of Miscellaneous Industries: Evidence from Cable Companies in Indonesia

Authors

  • Partiwi Dwi Astuti Faculty of Economics and Business, Warmadewa University, Indonesia
  • Anis Chariri Faculty of Economics and Business, Diponegoro University, Indonesia
  • Abdul Rohman Faculty of Economics and Business, Diponegoro University, Indonesia

DOI:

https://doi.org/10.33736/ijbs.4302.2021

Keywords:

Annual Report, Content Analysis, Disclosure, Intellectual Capital

Abstract

The important role of intellectual capital for value creation has led many companies to disclose their intellectual capital information in annual reports. This study aims to provide, via content analysis, an overview of the disclosure and presentation of intellectual capital information in the annual reports of cable companies listed on the Indonesia Stock Exchange in 2015. This study found that structural capital is the most common category of intellectual capital disclosed in the annual reports. In addition, most intellectual capital disclosures are discursive, with positive and past-oriented information. However, there is no systematic framework for disclosing intellectual capital information in annual reports. Disclosures made do not have a special pattern and are still random. This finding may contribute to an understanding of how companies communicate intellectual capital information for their own benefit, as well as the benefit of stakeholders, customers and employees.

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Published

2021-12-17

How to Cite

Partiwi Dwi Astuti, Anis Chariri, & Abdul Rohman. (2021). Intellectual Capital and Disclosure Practices of Miscellaneous Industries: Evidence from Cable Companies in Indonesia. International Journal of Business and Society, 22(3), 1283–1301. https://doi.org/10.33736/ijbs.4302.2021