PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

This research aims to analyze the influence of firm size, leverage, profitability on the intellectual capital disclosure. The population of this research are all companies that listed in Indeks Kompas 100 Indonesian Stock Exchange (IDX) during 2013-2015. The sample was selected using purposive sampling method and obtained 47 companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that firm size, leverage, profitability had no effect to the intellectual capital disclosure. Keyword : Intellectual Capital Disclosure, Profitability, Firm Size, Leverage