Intellectual capital disclosure practice: Evidence from Indonesian commercial banks

The purpose of this paper is to examine the intellectual capital disclosure practice in Indonesian Commercial Banks on 2010-2012.The method used in this paper is descriptive analysis and Intellectual Capital Disclosure is measured based on the model of intellectual capital disclosure index Brennan, percentage of the total index is calculated according to the formula Intellectual Capital Disclosure Index.The result found that there are no one of commercial banks has fulfilled all the theme of intellectual capital disclosure, and the bank Permata Bank were the bank most disclosed as much as 117 items or 50%.The research result reveal that the disclosure of intellectual capital in Indonesian commercial banks is still in low level caused by no government regulations regarding the intellectual capital disclosure in annual report