PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP INTELELLECTUAL CAPITAL DISCLOSURE : (Studi Kasus pada Perusahaan Property dan Real Estate yang terdaftar dalam  Bursa Efek Indonesia (BEI) Periode 2017-2021)

Indra Aditiya

Authors

Indra Aditiya Universitas Kuningan

Keywords:

Institutional Ownership, Company Size, Company Age, Leverage, Intellectual Capital Disclosure

Abstract

This study aims to analyze how intellectual capital disclosure influences the variables in this study, namely institutional ownership, company size, company age and leverage in property and real estate companies in 2017-2021 listed on the Indonesia Stock Exchange (IDX). The method used in this study is a descriptive and verification method with quantitative data types. The population in this study are 100 companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021 with a sample of 20 companies. Data collection techniques using panel data regression test. The type of data used in this study is secondary data with annual report data. The data analysis technique is non-participant observation. Institutional ownership, company size, company age, and leverage simultaneously have a significant positive effect on intellectual capital disclosure. Institutional ownership has a positive and significant effect on intellectual capital disclosure. Firm size has a significant positive effect on intellectual capital disclosure. Company age has a significant positive effect on intellectual capital disclosure. Leverage has a significant positive effect on intellectual capital disclosure.

Keywords: Institutional Ownership, Company Size, Company Age, Leverage, and Intellectual Capital Disclosure.

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