Pengaruh Ukuran Perusahaan, Profitabilitas, Retensi Kepemilikan, Leverage, dan Tipe Auditor terhadap Pengungkapan Modal Intelektual pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Tahun 2018 – 2020

Abstract

The study aims to analize and to determine the effect of firm size, profitability, ownership retention, leverage, and auditor type on intellectual capital disclosure in property and real estate companies listed on Indonesian Stock Exchange for the period 2018-2020. The population in these study are 83 property and real estate companies that has been listed in Indonesian Stock Exchange for the period 2018-2020. The research used purposive sampling techiques to obtain samples, in order to obtin 64 companies for 3 years of observation (2018-2020) with 192 samples. The company data obtained was collected and analyzed using SPSS. The result showed that firm size has negative effect and no significant on intellectual capital disclosure, profitability has positive effect and significant effect on intellectual capital disclosure, ownership retention has positive effect and significant effect on intellectual capital disclosure, leverage, has positive effect but has no significant effect on intellectual capital disclosure, and auditor type has positive effect but has no significant effect on intellectual capital disclosure in property and real estate companies listed on Indonesian Stock Exchange for the period 2018- 2020.