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October 2, 2025

Analisis Perbedaan Pengungkapan Intellectual Capital Berdasarkan Struktur Kepemilikan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2021)

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Authors

MAMahfuz Ahfaz

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Overview

Analysis shows variations in intellectual capital disclosure based on foreign and family ownership structures.

Key Points

  • Differences in intellectual capital disclosure levels exist, influenced by foreign and family ownership.
  • The Mann-Whitney U Test revealed that foreign and family ownership significantly impact disclosure levels.
  • For managerial and institutional ownership, no significant differences in intellectual capital disclosure were found.
  • Analysis conducted on 126 manufacturing companies listed on the Indonesia Stock Exchange in 2021.

Cite This Study

Mahfuz Ahfaz (2024) studied this question.

synapsesocial.com/papers/68de70f583cbc991d0a23247https://doi.org/10.64237/arbus.v1i2.40
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Intellectual Capital Disclosure in the Lens of Corporate Governance: The Role of Firm Age and Size2025
  2. 2Intellectual capital disclosure factors: company age, company size, and gender diversity in property & real estate companies listed on the IDX2024
  3. 3PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN MODAL INTELEKTUAL PADA NILAI PERUSAHAAN2024
  4. 4Structural Models in Intellectual Capital, Capital Structure, Ownership Structure, Firm Size, Profitability and Firm Value in Manufacturing Companies2021
  5. 5R&D Intensity, Intelectual Capital Disclosure and Financial Business Performance: The Role of Foreign Ownership2025