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October 2, 2025JURNAL MANAJEMEN BISNISOpen Access

Intellectual Capital Disclosure in the Lens of Corporate Governance: The Role of Firm Age and Size

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Authors

RNRina NurjanahAYAdibah YahyaHMHeru Mulyanto

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Overview

Quantitative analysis reveals company size and age have limited effect on intellectual capital disclosure practices in firms, highlighting governance and stakeholder influence.

Key Points

  • Ownership structure has a more significant impact on intellectual capital disclosure than company characteristics.
  • The study found that both company size and age do not significantly influence disclosure practices.
  • Quantitative methods were used to analyze secondary data from annual reports of manufacturing firms.
  • Enhancing governance is crucial for better alignment with stakeholder expectations regarding disclosures.

Cite This Study

Nurjanah et al. (2025) studied this question.

synapsesocial.com/papers/68de6f3683cbc991d0a2245fhttps://doi.org/10.33096/jmb.v12i2.1113
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  1. 1Intellectual capital disclosure factors: company age, company size, and gender diversity in property & real estate companies listed on the IDX2024
  2. 2ANALISIS PERBEDAAN PENGUNGKAPAN INTELLECTUAL CAPITAL BERDASARKAN STRUKTUR KEPEMILIKAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2021)2024
  3. 3Intellectual Capital As A Driver Of Corporate Social Responsibility: A Mediation Analysis Of Corporate Financial Factors2025
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  5. 5The Effect of Company Risk Management Disclosure, Intellectual Capital on Company Value And Company Size as Moderating Variables2024