ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45

The objective of this research is to analyze the level of intellectual capital disclosure on the listed companies in LQ-45. Intellectual capital disclosure in this research is measure with Li et al. (2012) indeks. The population of this study is companies listed on LQ-45 at three consecutive years is during the years 2012-2015 for 32 companies. Determination of the sample using purposive sampling method. Data from this study were obtained from annual reports the year 2014 of listed companies on LQ-45 from the Indonesia Stock Exchange. This research uses descriptive analysis techniques. The result from this study is that the listed companies in LQ-45 has a level of intellectual capital disclosure already so high. This is evidenced by the result of the measurement index that shows the value of intellectual capital disclosure index for the whole company into the sample already over 50%. It is means more than 30 items have been disclosed by the company. This matter is indication that intellectual capital disclosure will lessen asymmetry information so that assist the investor in valuations of performance company and can conduct the correct analysis regarding the company prospect in the future. Key Word : Modal Intelektual, Intellectual Capital Disclosure, Human Capita