Title: Intellectual capital reporting: case study of high intellectual capital corporations in Indonesia
Authors: Martin Surya Mulyadi; Rosinta Ria Panggabean
Addresses: Department of Accounting and Finance, Economic and Communication Faculty, Bina Nusantara University, KH Syahdan 9, West Jakarta 11480, Indonesia ' Department of Accounting and Finance, Economic and Communication Faculty, Bina Nusantara University, KH Syahdan 9, West Jakarta 11480, Indonesia
Abstract: The term intellectual capital emerges as the economic activity shift from agricultural economy to knowledge economy, and it allows corporations to earn competitive advantage over its competitors. Considering its importance, many researches have focused on how corporations report its intellectual capital information. This research analyses intellectual capital reporting of Indonesian corporations. Indonesia is chosen as our research object as it is a developing country with the economy focused on low reliance on intellectual capital. To control this context of low reliance on intellectual capital economy, we chose two industries that are known to have a high reliance on intellectual capital. This research provides an answer as to whether corporations in a low intellectual capital country report their intellectual capital information. Our research documents that Indonesian corporations in the finance and pharmaceutical industry are aware of the importance of intellectual capital, and variations of this disclosure exist within industry.
Keywords: intellectual capital reporting; content analysis; annual reports; Indonesia; developing countries; financial services; pharmaceutical industry.
International Journal of Learning and Intellectual Capital, 2017 Vol.14 No.1, pp.1 - 10
Available online: 04 Nov 2016 *Full-text access for editors Access for subscribers Purchase this article Comment on this article