Abstract
The purpose of this research is to find out the effect of firm age, firm size, leverage, profitability and concentration of ownership on intellectual capital disclosure. The sample of this study is from property and real estate firm that listed on Indonesian Stock Exchange from 2010 until 2014. This research using purposive sampling method, to determine the sample of this research with 80 companies as population and 16 companies as sample. This research using multiple linear regression analyzed method by SPSS program version 22 for windows. Partially, the results of this research indicate that only firm size has an effect on intellectual capital disclosure, while firm age, leverage, profitability and concentration of ownership do not have an effect on intellectual capital disclosure. The result also indicates that firm age, firm size, leverage, profitability and concentration of ownership simultaneously have an effect on intellectual capital disclosure. DOI: 10.15408/ess.v5i2.2350
Highlights
The purpose of this research is to find out the effect of firm age
The sample of this study is from property
real estate firm that listed on Indonesian Stock Exchange
Summary
Hal ini menunjukkan bahwa variabe-variabel independen, yaitu umur perusahaan, ukuran perusahaan, leverage, profitabilitas dan konsentrasi kepemilikan dapat menjelaskan variasi variabel dependen, yaitu pengungkapan intellectual capital sebesar 0,298 atau 29,8% sedangkan sisanya adalah sebesar 70,2% (100%-29,8%) yang dijelaskan oleh variabel-variabel lain yang tidak diikutsertakan dalam penelitian ini. Hasil penelitian ini juga didukung oleh hasil penelitian Artinah (2013), Bukh et al (2005), Istanti (2009), Nugroho (2012), Sutanto (2012) dan Ulum (2009) yang menyatakan bahwa umur perusahaan tidak memiliki pengaruh terhadap tingkat pengungkapan intellectual capital.
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