FAKTOR – FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN PERBANKAN NON BUMN DI BEI

Abstract

This research aimed to examine the effect of intellectual capital performance, research and development, and auditor’s reputation on intellectual capital disclosure. The research was quantitative. Moreover, the population was all Non-State-Owned Enterprises of banking companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The data were secondary in the form of an annual report published on the official website of the Indonesia Stock Exchange. The data collection technique used purposive sampling. In line with that, there were 16 companies samples were taken during 2018-2022. Furthermore, the data analysis technique used multiple linear regression. The result indicated that partially both intellectual capital performance had a significantly positive effect on the intellectual capital disclosure. However, the research and development and the auditor’s reputation did not affect intellectual capital disclosure. Additionally, firm size and profitability as a controlled variable had a positive and significant effect on intellectual capital disclosure. In addition, simultaneously, all five variables affected intellectual capital disclosure.