THE INFLUENCE OF OWNERSHIP STRUCTURE ON INTELLECTUAL CAPITAL DISCLOSURE
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Date
2024-02-06
Authors
Angellika
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Sekolah Tinggi Ilmu Ekonomi Trisakti
Abstract
The purpose of this research is to acquire empirical evidence regarding the various factors that impact the disclosure of intellectual capital. Specifically, the study aims to examine the effects of company size, profitability, leverage, listing age, foreign ownership, government ownership, institutional ownership, managerial ownership, and block ownership on intellectual capital disclosure.
The research population comprises consumer non-cyclicals and consumer cyclicals corporations that are publicly traded on the IDX between 2020 and 2022. The sampling technique utilized in this study is purposive sampling. By employing this approach, a sample of 543 data points can be obtained from one hundred eighty-one (181) consumer non-cyclical and consumer cyclical companies that satisfy the sampling criteria.
Multiple regression is utilized to analyze the data in this study. Multiple regression analysis reveals that the company size, institutional ownership, managerial ownership and blockholder ownership have an influence on intellectual capital disclosure. Conversely, intellectual capital disclosure is not influenced by additional independent variables which are profitability, leverage, listing age, foreign ownership, and government ownership.
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