FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN

Abstract

This study examines the influence of company size, degree of leverage, and type of industry on the level of disclosure of intellectual capital and the effect of intellectual capital disclosure levels on firm value. The population in this study is that companies listed in the Indonesia stock exchange (BEI) in 2013. The sample used in this study is measured by proportionate stratified random sampling and calculation of Slovin. The total number of samples in the study was 100. Results of analysis showed that companysize and industry type significantly influenced levels of intellectual capital disclosure. However, leverage has no effect on the level of intellectual capital disclosure. Finally, the level of intellectual capital disclosure positively affect firm value