DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN YANG MASUK DALAM INDEKS LQ-45 DI INDONESIA

Abstract

Intellectual capital is an intangible asset that belongs to a company. This study examines the effect of industry type, firm size, leverage, profitability, independent directors, board of directors, and audit committee on intellectual capital disclosure.The population in this study are companies listed on the lq-45 index of the Indonesian stock exchange 2016-2018 on the Indonesia Stock Exchange (BEI). Sampling in this study used saturated sampling so that the number of analysis units was 174 consisting of 58 LQ-45 companies from 2016-2018. The analysis technique used is multiple linear regression, which shows that the leverage variable has a significant positive effect and the independent director variable has a significant negative effect on intellectual capital disclosure, while the other variables have no effect