DISCLOSURE OF INTELLECTUAL CAPITAL IN INTEGRATED REPORT: DOES QUALITY MATTER?
Erlin Melani, Hesti Wahyuni, Anna Isrowiyah

Politeknik Negeri Malang

Abstract

This study aims to examine the effect of the quality of intellectual capital disclosure in the context of integrated reporting on firm value. This research was conducted to fill the existing gap, namely the limited knowledge about the benefits enjoyed by the company through the disclosure of information related to IC in integrated reports. This study also conducts research longitudinally for the first time in the context of intellectual capital disclosure in an integrated report. The object of this research is that companies in the Asian region have adopted an integrated report based on the list on the IIRC website. The data used is secondary data in the form of an integrated report for the period 2016-2020. The data analysis method uses PLS. The results of hypothesis testing indicate that the quality of intellectual capital disclosure is empirically proven to have a significant effect in a positive direction on firm value.

Keywords: Intellectual capital. disclosure quality, integrated report

Topic: Accounting