Pengaruh Intellectual Capital Disclosure Terhadap Profitabilitas Perusahaan Sektor Pariwisata Dan Perhotelan Di Indonesia

Naomi Lamiki, Victoria Stephanie, Saarce Elsye Hatane


This study aims to determine the effect of intellectual capital disclosure, company size, and Debt
to Asset Ratio (DAR) on Return on Assets (ROA) in tourism and hospitality companies in Indonesia.
The sample used in the study consisted of 31 tourism and hospitality companies listed on the Indonesia
Stock Exchange (IDX) with a 5-year observation year spanning 2015 to 2019. Data processing uses Gretl
software. This study used a panel data regression analysis method. There are 3 independent variables
in this study with 1 dependent variable. The independent variables in this study are Intellectual Capital
Disclosure, Company Size, Debt to Asset Ratio. Dependent variable in this study is ROA. ICD is
measured using the average result of three components of intellectual capital, namely human capital,
structural capital, and relational capital. There are three hypotheses tested in this study. The results of
the study found that intellectual capital disclosure had a significant positive effect on ROA. DAR has a
significant negative effect on ROA. Company size does not have a significant effect on ROA.


Intellectual Capital Disclosure, Firm Size, Debt to Asset Ratio, Return on Asset

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