Determinant intellectual capital disclosure factors in integrated reporting

Aditya Indra Pratama Mahida Akbar, Sri Ningsih

Research output: Contribution to journalArticlepeer-review

Abstract

This research aims to determine the relationship between firm performance, firm industry, size, and intangible asset to intellectual capital disclosure. Sources of research data consist of integrated reports from publicly listed company from several countries for 2012-16. The analytical technique used is multiple linear regression analysis using SPSS program version 18 by first doing the classical assumption test. This study shows that performance and size have a significant positive effect on intellectual capital disclosure, otherwise industry has a negative effect on intellectual capital disclosure. The intangible has no significant effect on intellectual capital disclosure. Considering that there is still a small amount of research related to integrated reporting, this research contributes to add study material on issues in integrated reporting, especially factors related to intellectual capital disclosure.

Original languageEnglish
Pages (from-to)762-779
Number of pages18
JournalInternational Journal of Innovation, Creativity and Change
Volume13
Issue number4
Publication statusPublished - 2020
Externally publishedYes

Keywords

  • Industry
  • Intangible asset
  • Integrated report
  • Intellectual capital disclosure
  • Performance
  • Size

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