Pengaruh Modal Intelektual, Ukuran Perusahaan serta Profitabilitas terhadap Pengungkapan Modal Intelektual dan Pengaruhnya terhadap Kapitalisasi Pasar pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

Abstract

Nowadays excellence in competition by applying science and knowledge becomes important. Both science and technology can be used by componies to manage other resources efficiently and economically. This is what makes a company become a leading company in competition. This study aims to analyse capital disclosure and its effect on market capitalization in manifacturing companies listed on the Indonesia Stock Exchange period 2014-2018. The research population is all manufacturing companies listed on the IDX from 2014 until 2018. From a total of 146 componies listed, 73 companiesnare selected using purposive sampling meihad. Secondary data are used in this research and hypothesis is tested using T test and F test. The result of hypothesis testing indicate that intellectual capital has no significant effect on the disclosure of intellectual capital, the company size has a positive and significant effect on the disclosure of intellectual capital. profitability has no significant effect on on the disclosure of intellectual capital, intellectual capital has no significant effect on markel aopitalization, the company size has a positive and significant effect on market capitalization, profitability has a positive and significant effect on market capitalization, and disclosure of intellectual capital has a positive and significant effect on market capitalization, and disclosure of intellectual capital can not mediatethe effect of intellectual capital, company size and profitability on market capitalization.