Determinant Factors of Intellectual Capital Disclosure

Evidence from Indonesia

DOI

10.2991/aebmr.k.210928.021How to use a DOI?

Keywords

firm size, ownership structure, leverage, intellectual capital disclosure

Abstract

The paper examines the determining factors of intellectual capital disclosure (ICD) published by manufacturing companies in Indonesia. The results showed that the firm size and ownership structure contributed significantly but negatively to determine the degree of ICD. However, the finding shows that leverage does not play a substantial role in determining ICD. The study also examined whether the firm size and ownership structure had an impact on leverage. The findings confirm the considerable impacts of both variables on the dependent variable.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nila Firdausi Nuzula
AU  - Sri Mangesti Rahayu
AU  - Asih Marini Wulandari
PY  - 2021
DA  - 2021/09/30
TI  - Determinant Factors of Intellectual Capital Disclosure
BT  - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020)
PB  - Atlantis Press
SP  - 102
EP  - 106
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210928.021
DO  - 10.2991/aebmr.k.210928.021
ID  - Nuzula2021
ER  -