Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas dan Leverage Terhadap Intellectual Capital Disclosure Pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023

Abstract

This research aims to examine the impact of Company Size, Company Age, Profitability and Leverage on Intellectual Capital Disclosure in companies listed in the LQ 45 index. The research method used is quantitative utilizing secondary data from annual reports and financial statements of LQ 45- indexed companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample consists of 61 companies with 244 observational data points selected using purposive sampling. The analysis shows that Company Size, Company Age, and Profitability have a positive and significant effect on Intellectual Capital Disclosure. However, Leverage does not show a significant effect on Intellectual Capital Disclosure.