Pengaruh Ukuran Dewan Komisaris, Leverage, Firm Size dan Firm Age Terhadap Pengungkapan Intellectual Capital

Abstract

This research has a purpose for having empirical evidence influenced by board of Commissioners, leverage, firm size, and firm age toward intellectual capital disclosure at banking business which already registered at BEI in 2013 up to 2015. The research used a regression analysis test for developing the hypothesis framework. The result of this research has an appointment of firm size that has a positive influence toward intellectual capital. While the board of commissioners, leverage, and firm age have a positive influence, but not significant toward the intellectual capital disclosure. Based on this research the investors or potential investor should be consider to firm size when they will invest, if there is a biggest firm size, then also have a lot item as intellectual capital disclosure which will has very useful for decision making.