The Effect of Profitability, Leverage and Company Size on Intellectual Capital Disclosure (2019-2021 Non-Cyclical Company Sector)

Mohamad Zulman Hakim (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Choirun Nisa Azizah (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Basuki Basuki (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Reni Anggraeni (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Sri Yanto (Faculty of Economics and Business, University of Muhammadiyah Tangerang)
Daniel Rahandri (Faculty of Economics and Business, University of Muhammadiyah Tangerang)

International Journal of Economics, Business and Innovation Research
Vol. 2 No. 01 (2023): January, International Journal of Economics, Business and Innovation Research

This study aims to determine the effect of profitability, leverage and firm size on intellectual capital disclosure in the non-cyclical sector of the company in 3 years of observation (2019-2021). The population used in this study were 111 companies and the return of the sample was purposive sampling technique and produced 44 samples of companies. Based on the results of multiple linear regression analysis (t- test), it can be concluded that profitability has no effect on intellectual capital disclosure, leverage has no effect on intellectual capital disclosure and firm size has no effect on intellectual capital disclosure