Open AccessThe Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure
Author(s) -
Ishaq Ishaq,
Riana R Dewi,
Anita Wijayanti
Publication year - 2021
Publication title -
journal of economics business and government challenges
Language(s) - English
Resource type - Journals
ISSN - 2614-4115
DOI - 10.33005/ebgc.v3i2.126
Subject(s) - intellectual capital , index (typography) , business , sample (material) , sample size determination , capital intensity , capital (architecture) , variables , population , accounting , econometrics , economics , human capital , statistics , finance , mathematics , economic growth , demography , geography , sociology , computer science , chemistry , archaeology , chromatography , world wide web
This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.
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