PENGARUH KEPEMILIKAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL

The main firm’s goal according to theory of the firm is to maximize value of the firm. Firm can increase owners’ and stockholder’ wealth by increasing the firms’ value. The value of the firm can be influenced by many factors, among them research and development intensity, advertising intensity, and intellectual capital. The purpose of this study was to obtain empirical evidence of the effect of ownership of the firm to intellectual capital disclosure. The population used in this study is all company’s financial statements of consumer goods according to Indonesian stock exchange during the period 2016-2018. The sampling technique using purposive sampling method and obtained sample 39 of company’s financial statements. The method used is quantitative research method. For the method of data analysis using multiple linear regression analysis. As for data processing using IBM SPSS 23.0 The results showed (1) Managerial ownership, foreign ownership, and government ownership have a positive affect on the extent of disclosure of intellectual capital. Whereas isntitutional ownership and R&D have no effect on the extent disclosure of intellectual capital