PENGARUH STRUKTUR KEPEMILIKAN DAN R&D TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN CONSUMER GOODS DI BEI TAHUN 2016-2018

This research is causal associative research aims to determine the effect of ownership structures over the broad intellectual capital disclosure. Population in this research is the consumer goods company in IDX in the year 2016-2018 that meet the criteria. The samples in this study are 39 companies. Data analysis techniques used descriptive analysis, classical assumption testing, and hypothesis testing using multiple regression analysis methods. The results showed managerial ownership, foreign ownership, and government ownership positively had an influence to the widespread intellectual capital disclosure whereas, institutional ownership and R&D had no effect on the broad Intellectual capital disclosure.

Keywords: ownership structure, managerial ownership, institutional ownership, foreign ownership, government ownership, R&D and intellectual capital disclosure