PENGARUH BOARD SIZE, BOARD COMPOSITION, DAN LEVERAGE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE
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Abstract
The main purpose of this research is to find empirical proof about the effect of board size, board composition, and leverage on intellectual capital disclosure. The data used in this research were obtained from manufacturing companies that listed on the Indonesian Stock Exchange (IDX). 288 data were gathered from 144 companies in the year of 2020-2021. Purposive sampling method is used to collect the data and panel data regression model is used for hypothesis testing. Software EViews 9 is used for preparing and processing data. The Results of this research is reach a conclusion that the number of board composition is positive and have not give a significant effect on intellectual capital disclosure. Variable board size and leverage has a negative and dont have a significant effect on intellectual capital disclosure.
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