Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure (Studi Kasus Pada Perusahaan yang Tergabung dalam LQ45 Tahun 2011-2015)

Abstract

The purpose of this research is to obtain empirical evidence about the influence of profitability, firm’s age, firm’s size and type of auditor on intellectual capital disclosure in LQ45 companies. The sample used in this study was the secondary data from Indonesian Stock Exchange. Sample was selected using purposive sampling method. The sample used was 95 companies. The result shows that the average of intellectual capital disclosure is 64.04%. Regression analysis is used to test the hypothesis. Statistical analysis result firm’s size had positive significant influence on intellectual capital disclosure. Profitability, firm’s age and type of auditor aren’t significant in explaining intellectual capital disclosure