INTELLECTUAL CAPITAL DISCLOSURE ANALYSES

Abstract

The study aims to determine the effect of profitability, firm size and leverage on intellectual capital disclosure. Profitability ratios are measured by Return on Equity, the company size ratio are measured by total assets and leverage is measured by a debt equity ratio. The data in this study are secondary data. The population used in this study are manufacturing companies listed in the Kompas 100, Indonesia Stock Exchange index in 2015- 2017. The sample determination method was purposive sampling with sample criteria, namely, manufacturing companies that are consistently included in the calculation of the Kompas 100 index during the 2015-2017 study period and their financial statements use the rupiah currency. The method used to analyze the effect of profitability, firm size and leverage on intellectual capital disclosure is multiple regression analysis. The results showed that the fit model with adj-square value of 81.25% and normality assumption was fulfilled. This can conclude that multiple regression analysis is able to explain well the effect of profitability, firm size and leverage on intellectual capital disclosure. Hypothesis testing suggest that profitability, firm size and leverage have a significant effect on intellectual capital disclosure. The variable that is most able to explain changes in intellectual capital disclosure is leverage.