Kembali | Vol 7, No 3 (2018)
Article
Rachma Novelia Paramitha dan Lulus Kurniasih
Abstract
This study aims to examine the impact of company characteristics on intellectual capital disclosure in Indonesia. This study uses firm size, leverage, profitability, intangible investment as independent variables and also type of industry as control variables. The sample of this study is 230 companies listed on the IDX in 2016. The sample selection using stratified random sampling technique in accordance with research objectives. The findings show that average companies in Indonesia have realized the importance of intellectual capital. In accordance with the disclosed content, the discovery indicates that the most reported information is structural capital of 44.7%; human capital of 34.1%; and the remaining 21.2% relational capital. The results show that intellectual capital disclosure is affected by firm size and intangible investment. However, this study finds that leverage, profitability, and type of industry doesn’t have significant effect on intellectual capital disclosure.
Keywords
Intellectual Capital Disclosure, Company Characteristics, Structural Capital
