Major transformations in economic activity from agricultural economy to knowledge economy have led to an increasing focus on intellectual capital (IC)that has been characterized by continuous innovation, the spread of digital and communication technologies, intangible and human factors.IC is defined as the possession of knowledge and experience, professional knowledge and skill, good relationships and technological capacities, which when applied will give organizations competitive advantage. According to IC framework by Guthrie et al. (2003), IC divided into three categories (internal capital, external capital and human capital) with 18 sub-categories. There are three IC disclosure type: narrative, visual and numerical intellectual capital. All of IC report/disclosure could be captured from corporate annual report as it is a communication devices that allows a corporation to connect with various external and internal stakeholders. However, there is a timeliness issue of this annual report as it is not a timely source of information. Other study investigate communication channels used by corporation to communicate with their stakeholders including: hard copy reports, company website, face-to-face meetings and newsletters. While majority of previous research used annual reports in analyzing IC report, this proposed research we will also conduct a content analysis on corporate social media activity (beside conducting content analysis on annual reports as well). Three different samples will be used in this proposed research. First sample use a large corporation (measured by its market capitalization). While the next two samples used to see how the IC report in industry with characteristic of higher reliance on IC than the other industry.

intellectual capital, intellectual capital report, content analysis, annual report, corporate social media activity

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

• Yunita Anwar, S.E., M.M., BKP.

• Martin Surya Mulyadi, S.E., M.M., BKP., CPMA