Pengungkapan Intellectual Capital : Determinasi Dan Konsekuensinya Terhadap Kapitalisasi Pasar (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2019)

Completeness of information in the financial statements is one of the company's strategies in facing business competition. Information in financial reports is not only in the form of financial information, but also non-financial information. One of the non-financial information is disclosure of intellectual capital. Disclosure of intellectual capital is a way to report the nature of the company's intangible values. This study aims to determine the effect of company size, company age, and leverage on intellectual capital disclosures and how intellectual capital disclosure affects market capitalization. The research sample is manufacturing companies listed on the IDX for the 2018-2019 period. The sampling method in this study was purposive sampling method, namely sampling based on certain criteria, so that the final result was 299 samples. The analysis tools used are multiple linear regression and simple linear regression with the SPSS version 22 application tool. Based on the results of the research, the first regression model shows that company size and leverage have an effect on intellectual capital disclosure, while company age has no effect on intellectual capital disclosure. For the second regression model, the intellectual capital disclosure variable has an effect on market capitalization