Dwiputri Sutanto, Felicia and Supatmi, Supatmi
(2012)
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT
PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL DI DALAM LAPORAN
TAHUNAN (STUDI PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI
BURSA EFEK INDONESIA TAHUN 2009).
SEMINAR NASIONAL DAN CALL FOR PAPERS .
ISSN 978-979-3649-65-8
Abstract
The objective of this research is to examine the empirical evidence on the influence of firm
characteristics on the level of disclosure of intellectual capital information disclosed in the
annual reports of listed companies on the Indonesian Stock Exchange 2009. Characteristics of
the company will be seen from the company's size, ownership structure, corporate base,
profitability, leverage, and firm age. The sample used in this study was 46 annual reports of
listed manufacturing companies on the Stock Exchange in 2009. Sampling techniques
performed by the method of purposive sampling. Dependent variable of this study is the level of
intellectual capital disclosure measured by the number of items disclosed in comparison with
the existing number of indicators. While the independent variables in this study a company's
size as measured by the natural logarithm of market capitalization of shares held by the
company, the ownership structure as measured by the large proportion of public ownership to
total shares outstanding at the end of the year, the company base, profitability as measured by
ROA firms, leverage as measured by the ratio of liabilities to total assets, and firm age as
measured by the length of firms listing on the Indonesian Stock Exchange until 2009. Multiple
regression analysis is used to test the hypothesis. The results of this study found the average of
intellectual capital disclosure level is 40.87%. This research also found that company size has
a positive significant influence on the level of intellectual capital disclosure. While the
ownership structure, corporate base, profitability, leverage, and firm age has no significant
effect on the level of intellectual capital disclosure.
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