The terms of intellectual capital emerges as the economic activity shift from agricultural economy to knowledge economy, and it will allow corporations to earn competitive advantage to its competitors. Considering its importance, many research has focus on how corporations report its intellectual capital information. As the first part of this research, we analyze intellectual capital reporting of Indonesian corporations. Indonesia is chosen as our first research object as it is a developing country with economy focus on low reliance on intellectual capital. To control this context of low reliance on intellectual capital economy, we chose two industries that are known to have a high reliance on intellectual capital. This research provides answer as to whether corporations in a low intellectual capital country report their intellectual capital information. Our research found that Indonesian corporations in finance and pharmaceutical industry are aware of the importance of intellectual capital, and variations of this disclosure exist within industry.

intellectual capital, intellectual capital reporting, content analysis, annual report

• Rosinta Ria Panggabean, S.E., S.S., M.Ak, CertDA