PENGARUH STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL

ABSTRACT

This study aims to examine whether the ownership structure variables proxied into managerial ownership, institutional ownership, and foreign ownership as well as firm size and profitability have a positive effect on extent intellectual capital disclosure. The theory used in this research is good corporate governance and stakeholder theory. The population of this study are all banking companies listed on the Indonesia Stock Exchange (IDX) period 2014-2016. Determination of the sample in this study using purposive sampling method. The sample size of banking companies is 99 samples. Data analysis technique used in this research is multiple regression analysis. The results showed that variable managerial ownership have a negative impact on extent intellectual capital disclosure. The variable institutional ownership, foreign ownership and profitability had no effect on extent intellectual capital disclosure. And the variable size of the company have a positive impact on extent intellectual capital disclosure.

Keywords: Managerial ownership, institutional ownership, foreign ownership, firm size, profitability and extent intellectual capital disclosure.