DETERMINANTS OF DISCLOSURE INTELLECTUAL CAPITAL (STUDY ON TELECOMMUNICATION COMPANIES LISTED ON THE IDX IN 2018-2022)

Abstract

This study aims to test and analyse the effect of intellectual capita performance, institutional ownership, independent commissioner, risk and leverage on intellectual disclosure. The samples in this study were 9 Telecommunication companies listed on the Indonesia Stock Exchange with annual report data from 2018 - 2022. The data was processed with multiple regression regression analysis using SPSS version 25.

The results of this study indicate that the overall level of disclosure of intellectual capital of telecommunications companies is quite high, which is above 70%.  The findings in this study are that independent commissioners and risk have a positive effect on intellectual capital disclosure, while institutional ownership is found to have a negative effect on intellectual capital disclosure. This study also found that intellectual capital performance and leverage have no effect on intellectual capital disclosure).