Pengaruh Ukuran Perusahaan, Usia Perusahaan, Konsentrasi Kepemilikan, dan Komisaris Independen terhadap Tingkat Pengungkapan Intellectual Capital pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015

Abstract

The purpose of this research is to analyse the influence of company’s size, company’s age, ownership concentration, independent commissioner, and leverage on the intellectual capital disclosure. The population of this research is all manufacturing companies listed on Indonesia Stock Exchange for year of 2014 to 2015. The study employs purposive sampling for data collection. Data collected from 2014 to 2015 resulted 61 companies. Method of data analysis of the study is multiple regression analysis. The study found that company’s size, company’s age, ownership consentration, and independent commissioner influence simultaneously on the intellectual capital disclosure. Partial test shows that company’s age, ownership concentration, and independent commissioner do not affect the intellectual capital disclosure. Moreover company’s size influence intellectual capital disclosure. The study concludes that company’s size lead to the increase of intellectual capital disclosure. Therefore, the study suggest that future research should use items of instrument that have been adapted based on Indonesian business context.