This study aims to examine intangible asset voluntary disclosure practices
in annual report telecommunication company in South East Asia and Australia.
This research sample is 75 telecommunication company at year 2007, 2008 dan
2009. Intangible asset disclosure study consist of three categories; structural
capital, relational capital and human capital, based on Oliveira et al. categories.
This study using content analysis method in annual report sample
companies with index developed by Oliveira et al. as dependent variable.
Independent variable which are firm size, leverage, ownership concentration,
EBITDA margin, legal system of home country and secrecy accounting value, are
analysed as factors influencing intangible asset voluntary disclosure practices.
A significant positive relationship was observed between intangible asset
voluntary disclosure and firm size and secrecy accounting value. However,
leverage, ownership concentration, EBITDA margin and legal system of home
country did not influence intangible asset voluntary disclosure practices
