ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2015)
Abstract
This study aims to analyze the influence between management ownership, institutional ownership, foreign ownership, level of intellectual capital, size of firm, profitability, and leverage on Intellectual Capital Disclosure (ICD). The analysis used independent variable such as management ownership, institutional ownership, foreign ownership, level of intellectual capital, and size of firm also control variables such as profitability and leverage. The dependent variables is Intellectual Capital Disclosure (ICD).
The sample used in this research are 92 observations of all companies listed on Indonesian Stock Exchange during the period 2014 to 2015. The technique of sampling with a purposive sampling method. Methods of analysis used is multiple regression using SPSS 23.0 program.
The results of this research show that the positive effect of size of firm on ICD with a level of significance of 0.000. Management ownership, institutional ownership, foreign ownership, level of intellectual capital, profitability, and leverage has no effect significantly with ICD.