PENGARUH INTELLECTUAL CAPITAL, SIZE DAN LIKUIDITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL

Abstract

This research was conducted at Banking companies which were listed on Indonesia Stock Exchange during 2017-
2020. Therefore, this research aimed to examine the effect of intellectual capital, size, and liquidity on the disclosure
of intellectual capital. The independent variables were intellectual capital which was measured by Value Added
Intellectual Coefficient (VAIC), size and liquidity. While, the independent variable was the disclosure of
intellectual capital. The research was quantitative. Moreover, the data collection technique used purposive
sampling, in which the sample was based on criteria given. In line with that, there were 72 samples from 18
banking companies during 4 years observation (2017-2020). Furthermore, the data analysis technique used
multiple linear regression with SPSS 26. The research result concluded that intellectual capital did not affect the
disclosure of intellectual capital. On the other hand, size had a positive effect on the disclosure of intellectual
capital. In contrast, liquidity had a negative effect on the disclosure of intellectual capital. In conclusion, size and
liquidity affected comprehensively the disclosure of intellectual capital of banking companies during 2017-2020.ancial distress.