ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE (ICD)
Abstract: Increased attention
regarding intellectual capital as a dominant factor in the
growingcompetitiveness and strength of a firm has encouraged the organizations
to disclose theirintellectual capital. This study aims to analyze the factors
that affect the disclosure of intellectualcapital, namely firm size, firm age,
leverage, profitability, and type of auditor in a firm. Thesamples used were
secondary data from the Indonesia Stock Exchange (IDX) Annual Report
ofmanufacturing companies listed on the Stock Exchange in 2008-2010. Samples
were taken witha purposive sampling method, and who meet the criteria for
sample selection. This study usesMultiple Linear Regression Analysis, with t
statistics test the hypothesis testing and statistical testF. The results
showed that firm size, leverage, and type of auditor affect the intellectual
capitaldisclosure(ICD). However, firm age and profitability has no effect on
ICD
Keyword: intellectual capital,
intellectual capital disclosure, annual report, firm size, firm age, leverage,
profitability, type of auditor
Penulis: Thresya Stephani,
Etna Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd110236
