Analisis Faktor-Faktor Yang Mempengaruhi Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Perbankanyang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2017) Analisis Faktor-Faktor Yang Mempengaruhi Intellectual Capital Disclosure (Studi Empiris Pada Perusahaan Perbankanyang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2015-2017)

Abstract

This study aims to examine and analyze the effect of the auditor type, firm size, financial performance, firm age, growth rate, and leverage on the intellectual capital disclosure in banking companies listed on Indonesia Stock Exchange (IDX) in 2015-2017. The population used in this study are all banking companies listed on Indonesia Stock Exchange in 2015-2017 which amounted to 129 companies. The sampling technique used purposive sampling method according with predetermined criteria. The number of samples collected as many as 107 companies. The analytical method used in this research is multiple linear regression analysis. The result showed the auditor type, financial performance, firm age, and leverage does not effect on the intellectual capital disclosure. While the firm size and growth rate effect on the intellectual capital disclosure. Keywords: auditor type, firm size, financial performance, firm age, growth rate, leverage, and intellectual capital disclosure