PENGARUH PENERAPAN IFRS DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BERTEKNOLOGI TINGGI

Abstract

The purpose of this research was to examine the impact of International Financial Reporting Standards (IFRS) on the disclosure of Intellectual Capital. This study also examines the different of Intelectual Capital disclosure by using the index of intellectual capital disclosure which presented in the financial statements of high-tech manufacturing firms. With the period of time research is at the time of IFRS convergence and at the time of full application of IFRS. Using 96 companies listed on the Indonesia Stock Exchange in 2008 and 2012. The study was conducted using multiple regression analysis techniques. The results showed that the adoption of IFRS could improve the practice of corporate intellectual capital disclosure. The result of t-test sample, showedstatistically intellectual capital disclosure after full adoption of IFRS is higher than intellectual capital disclosure before full adoption of IFRS.