Faktor-Faktor yang Mempengaruhi Intellectual Capital
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Abstract
This study aims to obtain empirical evidence regarding the factors such as profitability,
board size, and institutional ownership that affect intellectual capital in manufacturing
companies listed on the Indonesia Stock Exchange during 2018 – 2020. This study used
a sample of 66 manufacturing companies after going through a selection process using
purposive sampling. The data obtained was processed using Eviews 12.0 and Microsoft
Excel. The result of this study indicate that profitability has an influence on intellectual
capital. Board size have a negative influence on intellectual capital and institutional
ownership have no effect of intellectual capital.
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