PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL

  • Sari Rahmadhani
  • Ita Nur Rahmawati

Abstract

This study aims to test the disclosure of Intellectual Capital in the
period before and after the full adoption of IFRS in Indonesia. Adoption of
peuh in Indonesia has been in effect since 2012. Testing of Company
characteristics based on company age in operation, firm size and leverage
level. The sample used in this study was taken from 96 companies that meet
the criteria ratio of capital expenditure above 8. The results show that the
old company higher in the disclosure of Intellectual capital after the full
adoption period. While there is no disclosure of intellectual capital of large
corporations and small companies before and after the full adoption period of
IFRS. The disclosure of intellectual capital in high leverage companies and
low leverage companies in both absolute and statistically is not different.

Published
Oct 24, 2015
How to Cite
RAHMADHANI, Sari; RAHMAWATI, Ita Nur. PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), [S.l.], v. 6, n. 2, p. 133 - 158, oct. 2015. ISSN 2656-4440. Available at: <http://jurnal.stietotalwin.ac.id/index.php/jimat/article/view/107>. Date accessed: 28 mar. 2024. doi: http://dx.doi.org/10.36694/jimat.v6i2.107.