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All Journal Media Ekonomi dan Manajemen
Murharsito Murharsito
Universitas Islam Nahdlatul Ulama’ (UNISNU) Jepara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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Firm Size as Determinants of Intellectual Capital Disclosure Fitri Ella Fauziah; Murharsito Murharsito
Media Ekonomi dan Manajemen Vol 36, No 2 (2021): July 2021
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.614 KB) | DOI: 10.24856/mem.v36i2.1820

Abstract

The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemical sub sectors that registered on the Indonesia Stock Exchange in the period of 2019. The sample was determined by using a method of purposive sampling, there were 104 samples. This research used multiple linear regression methods. Partly, the results of this analysis show that only firm size has an influence on intellectual capital disclosure. Meanwhile, the audit committee, business complexity and leverage have no significance on the disclosure of intellectual capital.
Co-Authors Fitri Ella Fauziah