Pengaruh Ownership Retention, Size, Leverage Dan Komisaris Independen Terhadap Pengungkapan Intellectual Capital

Abstract

Intellectual capital disclosure in the annual report is defined as a way that is carried out to deliver the financial report by explaining various reliable, integrated and true and fair company activities.This study aims to determine the effect of ownership retention, size, leverage, and independent commissioner on intellectual capital disclosure. The population of this study is mining companies listed in Indonesian Stock Exchange in 2014-2016. Sample selected by purposive sampling method. Total sample amounted to 15 companies. The data used in this research is secondary data in the form of the company’s annual report for theperiod 2014-2016. Data analysis used with classical assumption test and hypothesis testing, this research use multiple linear regression method.The results of this research show that ownership retention, size, leverage, and independent commissioner simultaneously influence intellectual capital disclosure. Test shows the result that the ownership retention, leverage, and independent commissioner significantly influence intellectual capital disclosure, whereas size does not influence intellectual capital disclosure. 
 Keywords: Intellectual Capital Disclosure, Ownership Retention, Size, Leverage, and Independent Commissioner
 
 Abstrak
 Pengungkapan modal intelektual dalam laporan tahunan didefinisikan sebagai cara yang dilakukan untuk menyampaikan laporan keuangan dengan menjelaskan berbagai kegiatan perusahaan yang dapat diandalkan, terintegrasi dan benar serta adil. Studi ini bertujuan untuk mengetahui pengaruh retensi kepemilikan, ukuran, leverage, dan komisaris independen pada pengungkapan modal intelektual. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Sampel dipilih dengan metode purposive sampling. Total sampel berjumlah 15 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk laporan tahunan perusahaan untuk periode 2014-2016. Analisis data menggunakan uji asumsi klasik dan pengujian hipotesis, penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa retensi kepemilikan, ukuran, leverage, dan komisaris independen secara simultan mempengaruhi pengungkapan modal intelektual. Uji menunjukkan hasil bahwa retensi kepemilikan, leverage, dan komisaris independen secara signifikan mempengaruhi pengungkapan modal intelektual, sedangkan ukuran tidak mempengaruhi pengungkapan modal intelektual.
 Kata kunci: Pengungkapan Modal Intelektual, Retensi Kepemilikan, Ukuran, Leverage, dan Komisaris Independen

Impact of Size, Leverage, Profitability, Age and Independent Commissioners on Intellectual Capital Disclosure

“…This study supports previous studies by (Alfianita, 2018;Anggeline & Novita, 2020;E. S Asfahani, 2017;Ashari & Putra, 2016b;Bohalima et al, 2021;Dwipayani & Putri, 2016;Kumala & Sari, 2016;Linda et al, 2019) which show that leverage significantly and beneficially impact ICD. However, this study is not in line with other studies conducted by (Ferreira et al, 2012;E.…”

“…Companies are forced to communicate information more openly, including ICD, to reduce agency costs and information asymmetry among interested parties. The above theory is also supported by previous studies conducted by (E. S Asfahani, 2017), (Anggeline & Novita, 2020) and (Linda et al, 2019) which show that leverage has a significant impact on ICD. The following hypotheses must be proven: H2: Leverage has an impact on ICD…”

“…Independent commissioners and intellectual property disclosure have a substantial relationship, according to a study by (Gregory et al, 2007). The above theory is also supported by previous studies conducted by (Linda et al, 2019;Wahyuni & Rasmini, 2016) which stated that the proportion of independent commissioners has an impact on ICD. Therefore, it is possible to draw the following conclusions: H5: Independent Commissioners have an impact on ICD…”

“…And the fifth factor that is thought to have an impact on ICD is the independent commissioner. The results of studies (Wahyuni & Rasmini, 2016) and (Linda et al, 2019) stated that the proportion of independent commissioners had an impact on ICD. Whereas (Dwipayani & Putri, 2016) and (Rahayuni et al, 2018) state that the proportion of independent commissioners has no impact on ICD.…”

“…Value : Jurnal Manajemen dan Akuntansi,18 (2), Another factor that is thought to influence ICD is leverage. Research (Erlisa Shinta Asfahani, 2017), (Anggeline & Novita, 2020) and (Linda et al, 2019) show that leverage has an impact on ICD. At the same time (E. N. Sari & Arisanti, 2018) and (Ferreira et al, 2012) it is known that leverage has no effect on ICD.…”