PENGARUH KINERJA INTELLECTUAL CAPITAL, LEVERAGE, DAN SIZE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL

Abstract

The globalization era has made business competition becomes more competitive, it forces the company to increase
their innovation to the business management and competition strategy. Pharmaceutical and cosmetics sector
manufacturing companies are selected since this sector has a wide scope so many capitals are involved including
intellectual capital primarily in Human Capital, Structural Capital, and Customer Capital. This research is
meant to prove empirically the influence of VAIC, Leverage, and Size to the disclosure of intellectual capital. The
independent variables which have been applied in this research is performance of intellectual capital which is
measured by using Value Added Intellectual Coefficient (VAIC), size, and leverage method. The dependent
variable of this research is disclosure of intellectual capital (ICD). The analysis method has been carried out by
using panel data. Based on the result of the test which is the performance of intellectual capital (VAIC) does not
have any influence to the variable of intellectual capital. The leverage variable does not have any influence to the
variable of disclosure of intellectual capital. The Size variable has an influence to the variable of intellectual
capital.
Keywords: Intellectual capital, Leverage, Size, Disclosure of Intellectual Capital.