Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Length of Listing, dan Intellectual Capital Intensity terhadap Intellectual Capital Disclosure pada Perusahaan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023

Abstract

The purpose of this research is to analyze the effect of company size, profitability, leverage, length of listing, and intellectual capital intensity on intellectual capital disclosure. This reseacrh was conducted using a sample of 24 companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023. This type of research uses a purposive sampling technique. The analysis method used in this study is the multiple regression method. The results of this study show that: (1) the company size variable has a negative and significant effect on intellectual capital disclosure, (2) the profitability variable has a positive and significant effect on intellectual capital disclosure, (3) the leverage variable has a positive and significant effect on intellectual capital disclosure, (4) the length of listing variable has no significant effect on intellectual capital disclosure, (5) the intellectual capital intensity variable have a positive and significant effect on intellectual capital disclosure. Simultaneous testing showed that all five variables affected the disclosure of intellectual capital.