Determine The Effect Of Profitability, Age Company, Leverage, Growth Company, Independent Directores, Size Company On The Disclosure Intellectual Capital Manufacturing Company Sector Basis Industry And Chemistry Listed In Indonesia Stock Exchange In 2011-2015.
Abstract
The purpose on this study was to determine the effect of profitability, age company,
leverage, growth company, independent directores, size company on the disclosure intellectual
capital manufacturing company sector basis industry and chemistry listed in Indonesia Stock
Exchange in 2011-2015.
Independent variables was profitability, age company, leverage, growth company,
independent directores, size company. Dependent variable was the disclosure intellectual
capital. The sampel to examine was manufacturing company sector basis industry and
chemistry listed in Indonesia Stock Exchange in 2011-2015. To determine the sample using
purposive sampling method and the number of samples was 105 companies. The analysis of
data was multiple linier regression analysis. The analisys showed that size company positive
effect and significant on the disclosure intellectual capital, leverage and independent directors
negative effect and significant on the disclosure intellectual capital while profitability, age
company and growth company no effect on the disclosure intellectual capital.
Keyword: profitabilitas, company age, leverage, company growth, independent
directors, company size, intellectual capital disclosure.
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