ANALISIS PRAKTIK PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL DALAM LAPORAN TAHUNAN PADA PERUSAHAAN DELISTING DI BURSA EFEK INDONESIA

Abstract

This study aims to analyze the disclosure of intellectual capital information in the annual
report.The population of this research is 11 companies delisting at BEI in 2013 until 2016 period. The
determination of sample used purposive sampling method. The data analysis method used in this
research is content analysis. The results of the analysis showed that the disclosure of intellectual capital
information on delisting companies from BEI is still quite low. Structural capital became the lowest and
human capital became the highest revealed by 11 companies.