Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Konsentrasi Kepemilikan Terhadap Pengungkapan Modal Intelektual

The objective of this study is to examine the influence of company size,profitability,leverage and ownership concentration on The disclosure of intellectual capital. Intellectual Capital was measured using an index that consists of 25 items of disclosure,Company Size was measured by Natural Logarithm of Total Assets, Profitability was measured by net profit and total assets,leverage was measured by Total Liability and Total Equity, and Ownership Concentration was measured by the largest of ownership share and total share of company.This study was conducted on manufacturing company using purposive sampling method and the result was 117 firm-years observations.The results showed profitability significant influence on the disclosure of intellectual capital while Company Size,Leverage and ownership concentration had insignificant influence on the intellectual capital disclosure. Keywords : Company size, Profitability, Leverage, Ownership Concentration and the disclosure of intellectual capital