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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 ^[2] | Dewi Anggraini ^[2]

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