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.
|Number of pages||18|
|Journal||International Journal of Innovation, Creativity and Change|
|Publication status||Published - 2020|
- Intangible asset
- Integrated report
- Intellectual capital disclosure