FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA MODAL INTELEKTUAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Abstract

This research the title "Drivers of Voluntary Intellectual Capital Disclosure at Manufacturing Business in Listed Indonesia Stock Exchange (ISE)". The information era like this time cause the technological innovation appearance, existence ofglobalization influence, fast and also its information technology growth. Company which can dominate the technology and information to become the winner in competition. The competition condition continuous experience of the change and more and more attrached so the company have to always inovatifand develop the its diferensiasiproduct. Therefore, small company and also big company have to change the way of their approach in running its business especially manufacturing business. So that, can hold out and expand the company start to change the way ofits business is which from the beginning labor based business going to knowledge based bussiness. The aim ofthis research to know what are thefactor ofsize ofthe firm , age ofthefirm, board ofcomisioner independence, leverage, share of ownership and profitability influence the voluntary intellectual capital disclosure. This research represent the replikasifrom research Gregory, et al (2007), by enhancing 1 variable that is profitability. The variable used by Iswati and Muslich (2007). The method of intake sampel use method ofpurposive judgement sampling. Analyzer used by doubled linear regression analysis and test the hypothesis (t test). The result of this research indicate that intellectual capital disclosure in manufacturing business not high yet. Factor of size of the firm, leverage, share of ownership and profitability correlate positive and signfkan so that influence the intellectual capital disclosure firm. While factor age of the firm and board of comisioner independen correlate the negative and signifikan so that not influence the intellectual capital disclosurefirm. Keywords : voluntary intellectual capital disclosure, size of the firm , age of the firm, board ofcomisioner independence, leverage, share ofownership, profitability.