Analisis Pengaruh Kinerja Keuangan Perusahaan Terhadap Intellectual Capital Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2012-2015

Abstract

The researcher aims to know the influence of financial performance toward intellectual capital disclosure to listed manufacturing companies in the Indonesian Stock Exchange (IDX) between the year 2012 until 2015. The variable used in this research is company size, length of listing company, leverage, and profitability as independent variable, whereas dependent variable of this research is intellectual capital disclosure. Population for this research is all liste manufacturing companies in the Indonesian Stock Exchange (IDX) between the year 2012 until 2015. By using purposive sampling method obtained 41 proper companies used as sample. Multiple linier regression used in this data analysis. The result of this research is company size do not have significant influence toward intellectual capital disclosure, length of listing company do not have significant influence toward intellectual capital disclosure, leverage have significant positive influence toward intellectual capital disclosure, and profitability do not have significant influence toward intellectual capital disclosure.