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ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERPERUSAHAAN BIOTEKNOLOGI DI INDONESIA

FAJRI, ONNE WULANG (2012) ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERPERUSAHAAN BIOTEKNOLOGI DI INDONESIA. Other thesis, University of Muhammadiyah Malang.

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Abstract

Intellectual capital information is an information that can increase the company value. This information can be used by investors as one of the considerations in investing in a company. Recently, information about intellectual capital is not fully disclosed accurately and detail by most companies in Indonesia. This study is aim to describe the disclosure of intellectual capital in biotechnology companies in Indonesia. The data used in this study is a biotechnology company's annual report Year 2009-2011. From the results of sampling there were 30 corporate annual report disclosure of intellectual capital will be analyzed using content analysis. Content analysis results indicate that the average disclosure of intellectual capital in company annual reports biotechnology Year 2009-2011 is 52% per year. While the average ratio of expression of each component of intellectual capital amounted to 45% (structural capital), 26% (customer capital), and 29% (human capital).

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 14 Jan 2015 03:07
Last Modified: 14 Jan 2015 03:07
URI : http://eprints.umm.ac.id/id/eprint/14714

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