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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Jurnal Pendidikan dan Konseling Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Historia Madania: Jurnal Ilmu Sejarah Jurnal Kajian Ilmiah EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Arsitektur TERRACOTTA Jurnal Manajemen Bisnis dan Keuangan Journal La Edusci Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pajak dan Bisnis (Journal of Tax and Business) MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Journal of Innovation Research and Knowledge Journal of Social And Economics Research Journal of Islamic Economics and Business Paradigma: Jurnal Kajian Budaya JPNM : Jurnal Pustaka Nusantara Multidisiplin MULTIPLE: Journal of Global and Multidisciplinary Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi GLOBAL: Jurnal Lentera BITEP Dinamika: Jurnal Pengabdian Masyarakat COSMOS GoodWill Journal of Economics, Management, and Accounting journal of social and economic research Growth: Journal Management and Business SEMANIS
Heru Mulyanto
Universitas IPWIJA
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : JURNAL MANAJEMEN BISNIS

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Intellectual Capital Disclosure in the Lens of Corporate Governance: The Role of Firm Age and Size Nurjanah, Rina; Yahya, Adibah; Mulyanto, Heru
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1113

Abstract

This study examines the effects of company size, age, and ownership concentration on Intellectual Capital Disclosure (ICD) in manufacturing firms listed on the Indonesia Stock Exchange. Using quantitative methods and secondary data from annual reports, the findings indicate that company size and age do not significantly affect ICD. Furthermore, ownership concentration does not act as a moderating variable. These results imply that ownership structure and stakeholder pressure are more influential in shaping disclosure practices. Consequently, companies should enhance governance and transparency in their intellectual capital reporting to better align with stakeholder expectations.
Co-Authors Aditya Nugraha Pratamahanu Aep Nurbani Agnes Ashanti Andrea, Debby Anna Wulandari Annisa Devia Islami Ariska Dewi Ocktavia Ariska Dwi Ocktavia Asral Baskoro A. Pamungkas Bastanta, Andreas Riski Budiarto, Yessa Oktavia Cahyani, Rosari Minar Dewi, Melani Citra Djumakking, Widyastuti Elin Herlina Elysabeth, Elysabeth Fauziah, Ela Fauziah, Layla Gautama Utama, Hartanto gea, Fransiskus Hamzah Muhammad Mardi Putra harisandi, Prasetyo Ichsan, Mulyati Ida Ayu Putu Sri Widnyani Indra Wibowo Ipril Trinasanthi Irawanty, Wulan Sergi Irfal Irfal Kamela, Hurian Khoiriyah, Laila Kurniawati, Marenda Lubis, Dewi Afriani Meli Andriyani MUHAMMAD SYAIFULLOH MUHAMMAD TAUFIK Muhsoni, Ridwan Mulyati Mulyati Mursida Kusuma Wardani Natalia, Deli Nugroho, Arief Teguh Nurjanah, Rina Nurmanto, David Nurpatimah, Shinta Permana, Adam Dede Pitria Pitria Prasetyo, Dimas Bayu Pupung Purnamasari Putri, Shalsa Billa Rasipan, Rasipan Riono, Slamet Bambang Rizki Maulana Raharjo Samsuri Samsuri Sari, Diana Komala Sri Lestari Prasilowati Suci Nur Utami Sukmadayanti, Lutfiah Sumarsih, Yayuk Supriatal, Supriatal Suprihatin Lestariningsih Sutarmi Taufik Hidayat Tri Ngudi Wiyatno Triputra, Dedi Romli Turmudzi Vivih Shapira Wicaksono, Affan Rafi Eko Wulandari, Anna Yahya, Adibah