Pengaruh Profitabilitas dan Reputasi Perusahaan terhadap Intellectual Capital Disclosure pada Industri Pariwisata di Indonesia

Ang Kezia Christabel, Daniella Britney, Saarce Elsye Hatane


This research aims to confirm the factors that can affect Intellectual Capital Disclosure
(ICD) in tourism companies in Indonesia. This research uses 130 annual reports for the period year
from 2015 to 2019 from 26 companies listed on the Indonesia Stock Exchange (IDX) as research
samples. The variables used in this research are ICD, firm profitability, firm reputation, firm size,
and financial leverage. The measurement of ICD is done by using the content analysis method and
the research hypothesis is tested using panel data regression model. This research found that the
Human Capital Disclosure (HCD) component was the most disclosed component. In addition, this
study also finds that the company's profitability does not have a significant effect on the ICD, and
the company's reputation has a significant negative effect on the ICD. Meanwhile, the firm size and
financial leverage have a significant positive effect on the ICD.


Intellectual Capital Disclosure; firm profitability; firm reputation; firm size; financial leverage

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