ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Kasus Pada Perusahaan Yang Terdaftar di indeks kompas 100 Di Bursa Efek Indonesia Tahun 2013-2015)

Abstract

The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage, independent commissioner, Auditor Type and Industry Type on intellectual capital disclosure. The research samples are Company included in Indeks Kompas 100 which is listed in Indonesia Stock Exchange (IDX). The samples used are 68companies and they are selected by purposive sampling. Secondary data are collected by learning the company’s financial statement. The analysis of data is multiple linear regression analysis. The result showed that firm size, profitability, firm age, Auditor Type and Industry Type influence the intellectual capital disclosure. While firm growth, leverage and independent commissioner has no effect on intellectual capital disclosure.