Abstract
This research investigate the effect of Company Size, Profitability, and the Reputation of Public Accounting Firms on Intellectual Capital Disclosure in high-ic intensive companies listed on the Indonesia Stock Exchange in 2016-2018. The type of this research is descriptive and causality research. The research population are High-IC Intensive companies with a total 115 companies from bank, advertising, printing and media, and real estate sub sectors listed on the Indonesia Stock Exchange in 2016-2018, and the sample was determined using the purposive sampling method, with 82 sample from 115 High-IC Intensive companies. Multiple reggression was used to analysis the data. The result shows that company size have a negative and significant effect on intellectual capital disclosure. Profitability have a negative and not significant effect on intellectual capital disclosure. The reputation of the public accounting firm have a positive and significant effect on intellectual capital disclosure, but company size and profitability have failed to intellectual capital disclosure
Highlights
Abstrack: This research investigate the effect of Company Size, Profitability, and the Reputation of Public Accounting Firms on Intellectual Capital Disclosure in high-ic intensive companies listed on the Indonesia Stock Exchange in 2016-2018
The research population are High-IC Intensive companies with a total 115 companies from bank, advertising, printing and media, and real estate sub sectors listed on the Indonesia Stock Exchange in 2016-2018, and the sample was determined using the purposive sampling method, with 82 sample from 115 High-IC Intensive companies
The result shows that company size have a negative and significant effect on intellectual capital disclosure
Summary
(Studi Empiris pada Perusahaan High-IC Intensive yang Terdaftar pada Bursa Efek Indonesia Tahun 2016-2018). Pengaruh Reputasi Kantor Akuntan Publik terhadap Intellectual Capital Disclosure Reputasi kantor akuntan publik yang baik akan menimbulkan minat investor untuk berinvestasi karena pengungkapan dalam laporan keuangan dan intellectual capital yang dilakukan lebih rinci dan secara luas diungkapkan dalam audit laporan keuangan perusahaan. Reputasi kantor akuntan publik mempunyai pengaruh terhadap intellectual capital disclosure yang dilakukan oleh kliennya dalam hal bagaimana kantor audit tersebut memotivasi klien mereka untuk melakukan pengungkapan (Stephani dan Yuyetta, 2011). Kriteria yang digunakan dalam pemilihan sampel adalah perusahaan sub sektor bank, advertising, printing dan media serta properti dan real estate yang terdaftar di BEI tahun 2016-2018, Perusahaan yang mempunyai laporan keuangan dan annual report lengkap selama periode pengamatan dan perusahaan yang mengungkapkan modal intelektual, sehingga didapatkan sampel untuk penelitian ini sebanyak 82 perusahaan. Reputasi kantor akuntan publik tertinggi (maksimum) yaitu 1 dan terendah (minimum) yaitu 0
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