Journals Proceedings

Abstract

This study is a longitudinal study that tries to understand the growth of IC disclosure in Indonesian banking. This study used a sample of 29 banking companies listed in Indonesia Stock Exchange. IC disclosure was measured by the method of content analysis using 56 items. Furthermore, the data was analyzed with qualitative descriptive approach. The results show that the IC disclosure in Indonesia is still low and has not been comprehensively. There is no particular pattern in the reporting of Intellectual Capital in Indonesia.