Pengaruh Intellectual Capital, Struktur Kepemilikan Manajerial, dan Kinerja Keuangan Terhadap Intellectual Capital Disclosure pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2019

Abstract

This study aims to determine the effect of Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Managerial Ownership Structure, and Financial Performance on Intellectual Capital Disclosure at Manufacturing Companies Sector Consumer Goods Industry listed in Indonesia Stock Exchange (IDX) The sampling technique used was purposive sampling where out of 53 companies there were 31 companies that were sampled, so the number of observation data was 124 for 4 years. The data used are Secondary data which collection by download annual report company’s listed in IDX through the website www.idx.co.id. Analytical method used descriptive statistical, test assumptions of classical and multiple regression method. The result showed that partially Capital Employed Efficiency, and Financial Performance had an effect on Intellectual Capital Disclosure, while Human Capital Efficiency, Structural Capital Efficiency and Managerial Ownership Structure had no effect on Intellectual Capital Disclosure. Simultaneously of Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Managerial Ownership Structure, and Financial Performance have significant effect to Intellectual Capital Disclosure.

Penelitian ini bertujuan untuk mengetahui pengaruh Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Struktur Kepemilikan Manajerial, dan Kinerja Keuangan terhadap Intellectual Capital Disclosure pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel penelitian menggunakan purposive sampling dimana dari 53 perusahaan terdapat 31 perusahaan yang menjadi sampel, sehingga jumlah data amatan adalah sebanyak 124 selama 4 tahun. Data yang digunakan adalah data sekunder yang dilakukan dengan cara mengunduh data laporan tahunan melalui situs www.idx.co.id. Metode analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Capital Employed Efficiency, dan Kinerja Keuangan berpengaruh terhadap Intellectual Capital Disclosure, sedangkan Human Capital Efficiency, Structural Capital Efficiency, Struktur Kepemilikan Manajerial, tidak berpengaruh terhadap Intellectual Capital Disclosure. Secara simultan Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Struktur Kepemilikan Manajerial, dan Kinerja Keuangan berpengaruh secara signifikan terhadap Intellectual Capital Disclosure.