Analisis Pengungkapan Intellectual Capital Dalam LaporanTahunan PT United Tractor Tbk dan PT Intraco Penta Tbk Tahun 2012-2014

Ade Kurnia Gusti; Sany Dwita

doi:10.24036/wra.v4i2.7222

Analisis Pengungkapan Intellectual Capital Dalam LaporanTahunan PT United Tractor Tbk dan PT Intraco Penta Tbk Tahun 2012-2014

Ade Kurnia Gusti⁽¹⁾, Sany Dwita⁽²⁾,
(1) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia
(2) Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v4i2.7222

Full Text:

Language : id

Abstract

Recognition of intellectual capital to create and defand competitive advantage and significant increase of shareholder value. Inside of management, intellectual capital information in annual report assist management to decide and devise company performance. The purpose of this research is analysis intellectual capital disclosure of annual report toward PT United Tractors Tbk and PT Intraco Penta Tbk. This studi is qualitative and used secondary data. Object by this reseach is annual report of PT United Tractors Tbk and PT Intraco Penta Tbk. This method research highlights specific issues that arise in using visual content analysis to measure intellectual capital disclosure. The result of this research indicate that relational capital is most disclosure in annual report of PT United Tractors Tbk and PT Intraco Penta Tbk in the period from 2012-2014, they are 43,15% and 51,19%. Human capital disclosure is 40,75% and 35,12%. Organizational capital disclosure is 16,10% and 13,69%. Intellectual capital disclosure in annual report of PT United Tractors Tbk and PT Intraco Penta Tbk more dominant for narative text.

Keywords: intellectual capital, human capital, relational capital, organizational capital, annual report