Pengaruh Kepemilikan Manajerial, Leverage, Pertumbuhan Perusahaan, Kompleksitas Bisnis, dan Tipe Industri terhadap Pengungkapan Modal Intelektual (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI pada Periode 2019-2022)

Abstract

This study aims to examine and determine the effect of managerial ownership, leverage, firm growth, business complexity, and industry type on intellectual capital disclosure both partially and simultaneously in LQ45 companies listed on the IDX in the period 2019 - 2022. This study uses secondary data obtained from annual reports available on the Indonesia Stock Exchange website and the website of each company using a sample of 20 companies. Sampling using purposive sampling technique. The analysis method used is multiple regression using SPSS 29 software. The results of this study indicate that leverage and business complexity have a positive and significant effect on intellectual capital disclosure while managerial ownership has a negative and significant effect on intellectual capital disclosure. Meanwhile, firm growth and industry type have no effect on intellectual capital disclosure. Simultaneously, managerial ownership, leverage, firm growth, business complexity, and industry type have a significant effect on intellectual capital disclosure.