PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

ELSIE, FAHERA (2015) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE. Diploma thesis, Universitas Andalas.

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Abstract

Business people at this time began to realize that in order to survive in the fierce competition the company can not only rely on physical wealth. Innovation, information technology and human resources knowledge of the company is considered important in the process of value creation and increase its ability to compete. So that disclosure of it becomes something that is important to a variety of interested parties. This study aimed to examine the effect of firm size, profitability, and leverage on intellectual capital disclosure in LQ45 companies listed in Indonesia Stock Exchange. The results showed that the size of the company and profitability significantly influence the intellectual capital disclosure, while leverage not influence significantly to intellectual capital disclosure. Simultaneously, firm size, profitability, and leverage jointly significant effect on intellectual capital disclosure. Keywords: Intellectual Capital Disclosure, Firm Size, Profitability, Leverage

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