DISCLOSURE ANALYSIS OF INTELLECTUAL CAPITAL IN TRANSPORTATION COMPANIES THAT GO PUBLIC IN INDONESIA STOCK EXCHANGE
Abstract
Disclosure of intellectual capital can help companies to reduce information asymmetry. The problem that arises is that the importance of intellectual capital is not in line with the extent of intellectual capital information disclosed by companies. In fact, the lack of disclosure about intellectual capital will actually result in the information being disclosed to be unclear and of no use. Consequently, there is a potential for increasing information asymmetry between companies and users of financial statements. The purpose of this study was to determine the effect of leverage on disclosure of intellectual capital, the effect of profitability on disclosure of intellectual capital and the effect of industry type on disclosure of intellectual capital in transportation companies on the Indonesia Stock Exchange.
The population in this study were all transportation companies listed on the Indonesia Stock Exchange with a total sample of 43 transportation companies during the 2016-2019 period. Data analysis using multiple linear regression
The results showed that: Leverage has an effect on Intellectual Capital Disclosure. Profitability has no effect on Intellectual Capital Disclosure. Industry type affects Intellectual Capital Disclosure.
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