The Influence of Intellectual Capital, Company Size and Profitability on Disclosure of Intellectual Capital and the Effect on Market Capitalization in Manufacturing Companies


Authors : Handayani Sitorus; Idhar Yahya; Sirojuzilam

Volume/Issue : Volume 5 - 2020, Issue 9 - September

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/33btrpi

DOI : 10.38124/IJISRT20SEP012

This study aims to examine intellectual capital, company size and profitability on intellectual capital disclosure and its effect on market capitalization in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The population in this study were all manufacturing companies listed on the IDX in 2014-2018. Of the 146 listed companies, 73 sample companies were selected using a purposive sampling method. The data used in this research is secondary data. The hypothesis in this study uses the t-test and F test. The results of hypothesis testing show that intellectual capital has no significant effect on disclosure of intellectual capital, company size has a positive and significant effect on disclosure of intellectual capital, profitability does not have a significant effect on disclosure of intellectual capital, the capital. Intellectual property does not have a significant effect on market capitalization, company size has a positive and significant effect on market capitalization, profitability has a positive and significant effect on market capitalization, intellectual capital disclosure has a positive and significant effect on market capitalization, and intellectual capital disclosure cannot mediate the effect of intellectual capital, firm size and profitability on market capitalization.

Keywords : intellectual capital, company size, profitability, disclosure of intellectual capital, market capitalization

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