Penelitian ini dilakukan untuk menguji pengaruh variabel size, leverage, profitability, dan age terhadap intellectual capital disclosure. Populasi penelitian meliputi seluruh perusahaan sektor consumer goods industry yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Sampel diambil dengan menggunakan metode purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel sebanyak 24 perusahaan. Data yang digunakan adalah data sekunder. Metode analisis data yang digunakan adalah deskriptif statistik. Hasil penelitian menunjukkan size, leverage, dan age tidak berpengaruh terhadap intellectual capital disclosure. Sedangkan profitability berpengaruh terhadap intellectual capital disclosure.
This research was conducted to examine the effect of variable size, leverage, profitability, and age on intellectual capital disclosure. The research population includes all consumer goods industry sector companies listed on the Indonesia Stock Exchange for the 2012-2016 period. Samples were taken using purposive sampling method. Based on the predetermined criteria, there are 24 companies. The data used is secondary data. The data analysis method used is descriptive statistics. The results showed that size, leverage, and age did not affect intellectual capital disclosure. While profitability has an effect on intellectual capital disclosure.
Keywords : size, leverage, profitability, age, intellectual capital disclosure