Pengaruh Tipe Auditor, Umur Perusahaan, Ukuran Perusahaan, Profitabilitas, Leverage, dan Jenis Industri terhadap Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014)

This study aimed to analyze the influence of the type of auditor, the age of the company, company size, profitability, leverage, and industry types on the disclosure of intellectual capital in companies listed on the Indonesia Stock Exchange in 2012-2014. The population used in this study are all manufacturing companies listed in Indonesia Stock Exchange in 2012-2015 which amounted to 152 companies. The sampling technique used purposive sampling method. Based on predetermined criteria, obtained samples of 43 companies with the observation period of 3 years. The analytical method used in this research is multiple linear regression analysis.The results showed the type of auditor, leverage and industry types have no effect on the disclosure of intellectual capital as evidenced by the significant value of more than 0.05. While the age of the firm, company size, and profitability affect the disclosure of intellectual capital as evidenced by the significant value of less than 0.05