Faktor-Faktor yang Mempengaruhi Pengungkapan Modal Intelektual pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of leverage, board size, company size, profitability, and auditor type to intellectual capital disclosure. The population used in this study was taken from the financial statements of property and real estate company that has been listed on the Indonesia Stock Exchange in 2013-2015. Sampling methode in this study was based on several considerations (judgment / purposive sampling), types selection of samples are not random so that the information obtained by using certain considerations and generally adapted to the purpose or research problems. Analysis of data using multiple regression analysis. The results of this study prove that the board size and type of auditor had no significant effect on the intellectual capital disclosure. The results of this study demonstrate that the leverage, profitability, and the size of the company significant positive effect on intellectual capital disclosure.