FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL PADA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2010-2014

This research aims to finding empirical evidence about influence factors on that intellectual capital disclosure of the financial sector listed in Indonesia Stock Exchange. The factors to be analysised in this research profitability, leverage, managerial by ownership, managerial by institutional, and firm size. The sampels of this research are 225 companies that were taken by purposive sampling method. Techinique of analysis for examining the hipotesis was logistic regresion at level significance 5%. Result of this research identify that profitability (ROA), leverage (DAR) , and ownership by institutional not significantly affect intelecttual capital disclosure. While namely size and managerial by institutional significantly affect intelecttual capital disclosure of the firm listed in Indonesia Stock Exchange.

Keywords : Intellectual Capital Disclosure, Profitability, Leverage , Firm Size Ownership by Managerial, and Ownership byIinstitutuional,.