Pengaruh Profitabilitas, Leverage, Firm Size, Listing Age, dan Growth terhadap Intellectual Capital Disclosure pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2021-2023

Abstract

This study aims to find out and analyze the effect of profitability, leverage, firm size, listing age, and growth on intellectual capital disclosure in manufacturing companies listed on the Indonesian stock exchange for the period 2021-2023. This research uses type of secondary data, namely collecting data through financial reports taken through the official website of the Indonesian Stock Exchange www.idx.co.id. as well as annual reports and sustainability reports through the official website of each company. This study obtained 205 manufacturing companies manufacturing companies as a population and took 90 manufacturing companies as samples. The sample was obtained through several sample selection criteria because researchers use purposive sampling technique. Observation year 2021-2023 or for three years so that 270 sample data were obtained. This research uses the panel data regression analysis method. The results of this study explain that profitability, firm size and growth have no effect on intellectual capital disclosure. Leverage have a negative significant effect on intellectual capital disclosure. Listing age have a positive significant effect on intellectual capital disclosure.