Pengaruh Konsentrasi Kepemilikan, Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Intellectual Capital Disclosure (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Periode 2019-2023)

Abstract

This study aims to analyze the influence of ownership concentration, profitability, leverage, and firm size on Intellectual Capital Disclosure (ICD) in the banking sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Transparency in intellectual capital disclosure is a crucial aspect of enhancing stakeholder trust and corporate competitiveness.This research employs a quantitative approach using multiple linear regression analysis. The findings indicate that profitability, leverage, and firm size have a positive and significant effect on ICD, while ownership concentration does not have a significant impact. These results confirm that companies with higher profitability, greater leverage, and larger business scale tend to disclose their intellectual capital more transparently. This study is expected to contribute to academics, investors, and regulators in understanding the factors influencing intellectual capital disclosure in the banking sector.