PENGARUH PROFITABILITAS, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN (MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)

This study aims to determine whether the variables of profitability, leverage, and managerial ownership have an influence on intellectual capital disclosure. The theory used in this research is Signaling Theory. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique uses purposive sampling technique. The sample was obtained as 129. The statistical model used to test the hypothesis in this study was multiple linear analysis with the help of SPSS version 23. The results obtained showed that profitability, leverage, and managerial ownership had no effect on intellectual capital disclosure.

Keywords: profitability, leverage, managerial ownership, intellectual capital.