THE EFFECTS OF INDEPENDENT COMMISSIONER, MANAGERIAL OWNERSHIP, FOREIGN OWNERSHIP, AND PROFITABILITY ON INTELLECTUAL CAPITAL
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Abstract
This research is designed to determine the factors that affect intellectual capital in Indonesia's manufacturing companies listed on its stock exchange. The research periods are from 2018-2020. In this research, 31 manufacturing companies were taken as samples by the purposive sampling method. The research data were analysed using multiple linear regression analysis techniques. Profitability has a significant positive effect on intellectual capital, as shown by the results of this research. Intellectual capital is not significantly affected by independent commissioner, managerial ownership and foreign ownership.
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