The Impact of Intellectual Capital and Disclosure on Firm Value

    I Dewa Ayu Nyoman Stari Dewi ,Ni Made Dwi Ratnadi ,Ni Ketut Rasmini ,Gerianta Wirawan Yasa

    Abstract

    Abstract
    The purpose of this research is to look into and evaluate the impact of intellectual capital and intellectual
    capital disclosure on the value of a company. During the period 2014-2019, the research was performed
    on all financial and telecoms sector firms listed on the Indonesia Stock Exchange. In this research, a nonprobability sampling approach with a purposive sampling methodology is used to determine the sample
    size. In this research, 234 business annual reports were used as examples. Two independent sample
    averages (t-test) and multiple linear regression were utilised as analytical techniques in this study. The
    findings revealed that intellectual capital disclosure differed across firms in the finance and telecoms
    sectors. Companies that can enhance the efficiency of intellectual capital and the disclosure of
    intellectual capital in the annual report may raise the firm's worth.

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