PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT, DAN FIRM GROWTH TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

Muthia Nur Izzah, The Influence of Firm Characteristics, Audit Committee, and Firm Growth on Intellectual Capital Disclosure, 2020. This research aims to observe the impact of firm size, profitability, leverage, size of audit committee, frequency meeting of audit committee on intellectual capital disclosure. This research used secondary data such as annual report of manufacturing companies listed in Indonesia Stock Exchange (IDX) on 2016-2018 as the object of this research. By using purposive sampling method obtained 124 companies in 3 years period as samples, and using partial least square with SmartPLS 3.3.2. Intellectual capital disclosure as dependent variable measured by index percentage of intellectual capital disclosure. Independent variables such as firm size measured by natural logarithm of total asset, profitability measured by return on equity ratio, leverage measured by debt to asset ratio, size of audit committee measured by total members of audit committee, frequency meeting of audit committee measured by total meetings of audit committee in a year, and firm growth measured by market to book value ratio. This research found that firm size, size of audit committee, frequency meeting of audit committee, and firm growth have significant and positive effect on intellectual capital disclosure, leverage has significant and negative effect on intellectual capital disclosure, and profitability has insignificant and positive effect on intellectual capital disclosure. Keywords: Firm Size, Profitability, Leverage, Audit Committee, Firm Growth, Intellectual Capital Disclosur