FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL

This study aimed to examine the effect of company size, company age, Leverage, Profitability Levels, independent directors and the concentration of ownership on the disclosure of intellectual capital. Samples were companies listed on the Indonesian Stock Exchange in the category of enterprise intellectual capital intensive industries such as banking, telecommunications, electronics, computer and multimedia, automotive and pharmaceutical companies. Samples of this company selected by purposive sampling. The results showed that ( 1 ) the size of the company's influence on the disclosure of intellectual capital; ( 2 ) company age does not affect the disclosure of intellectual capital; ( 3 ) leverage does not affect the disclosure of intellectual capital; ( 4 ) the level of profitability does not affect the disclosure of intellectual capital; ( 5 ) independent commissioner has no effect on the disclosure of intellectual capital; and ( 6 ) the concentration of ownership has no effect on the disclosure of intellectual capital.

Keywords : company’s size , company’s age , leverage , profitability , independent commissioners, concentration of ownership , and the disclosure of intellectual capital .