How the Financial Ratio Factor on Intellectual Capital Disclosure: Empirical Study of Non-Cyclical Consumer Companies in Indonesia

Анотація

This research was conducted to understand the influence of liquidity, firm size and company growth on intellectual capital disclosure in non-cyclical consumer companies. Consumer non-cyclical are considered companies that are not affected despite the Covid-19 pandemic, this can be seen by profit growth which remains stable and tends to increase compared to other industrial sectors. This quantitative research was carried out by taking a sample period from 2019 to 2021 of 43 companies in accordance with the specified requirements. Disclosure of intellectual capital uses the content analysis method. The research results show that liquidity has a significant negative effect on intellectual capital disclosure, while firm size and company growth have an insignificant effect on intellectual capital disclosure.