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All Journal Journal of Management and Creative Business
Jenica Wibisono
Universitas Tarumanagara
Decision Sciences, Operations Research & Management

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Faktor-Faktor yang Memengaruhi Pengungkapan Modal Intelektual pada Industri Makanan dan Minuman Jenica Wibisono; Merry Susanti Ang
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8235

Abstract

Intellectual Capital Disclosure is important because it provides information about a company’s intellectual capital, which can help stakeholders understand the company’s resources and transparency. However, the level of intellectual capital disclosure may vary among companies due to differences in company characteristics. This study aims to analyze the effect of leverage and firm size on Intellectual Capital Disclosure in food and beverage companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study uses a quantitative approach with a purposive sampling method. The research sample consists of 66 companies, with a total of 198 observations. Data were obtained from annual reports and financial statements and analyzed using multiple linear regression with SPSS 27. Intellectual Capital Disclosure was measured using 36 disclosure items. The results show that leverage has no significant effect on Intellectual Capital Disclosure, while firm size has a positive and significant effect. These findings indicate that company size is an important factor associated with the level of intellectual capital disclosure. This study provides practical implications for companies in evaluating their disclosure practices and for investors in considering corporate transparency when making investment decisions. The findings may also serve as a reference for future research on factors influencing Intellectual Capital Disclosure.
Co-Authors Merry Susanti Ang