Faktor-Faktor Yang Mempengaruhi Pengungkapan Sukarela Modal Intelektual

Abstract

The objective of this study was to analyze the influence of
ownership concentration, leverage, board of independence, age of
firm and size of firm on Intelectual capital Disclosure (ICD). The
analysis used independent variable of ownership concentration,
leverage, board independence, age of firm and size of firm. And the
dependen variables is Intelectual capital Disclosure (ICD) index.
Keywords: Intelectual capital Disclosure (ICD); ownership
concentration; leverage; board of independence; age of firm; size of
firm