International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Open Access | Fully Refereed | Peer Reviewed

ISSN: 2319-7064




Downloads: 149

Research Paper | Accounting | Indonesia | Volume 8 Issue 8, August 2019


The Factors to Influence Intellectual Capital Disclosure (ICD) in Transport Service Companies Listed In Indonesia Stock Exchange in Period 2014-2017

Munajat, Dewi Anggraini


Abstract: This study aims to examine the effect of leverage, profitability, employee productivity and size on the intellectual capital disclosure (ICD) of the transportation company. Type of causal research (causal study) with sampling using the method of Purposive Sampling. Sampling is conducting at transportation company listed on the Jakarta Stock Exchange for the period 2014-2017. The research method used is linear regression analysis with SPSS version 21 as a statistical test tool. The test results show leverage, profitability, employee productivity does not affect intellectual capital disclosure (ICD). Partially, the size company effect on intellectual capital disclosure (ICD).


Keywords: Leverage, profitability, employee productivity, size and intellectual capital disclosure ICD


Edition: Volume 8 Issue 8, August 2019,


Pages: 1181 - 1190


How to Cite this Article?

Munajat, Dewi Anggraini, "The Factors to Influence Intellectual Capital Disclosure (ICD) in Transport Service Companies Listed In Indonesia Stock Exchange in Period 2014-2017", International Journal of Science and Research (IJSR), https://www.ijsr.net/get_abstract.php?paper_id=ART2020501, Volume 8 Issue 8, August 2019, 1181 - 1190

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