The Influence Of Intellectual Capital Disclosure On The Integrity Of Financial Reporting In Food And Beverage Manufacturing Companies Listed On The Indonesian Stock Exchange

Nadia Rifka, Liza Maya Sofa, Feni Hanisah, Heradianti Heradianti, Nisa Ul Fitri

Abstract


This study aims to examine the effect of Intellectual Capital Disclosure which is proxied into the Value Added Intellectual Capital Coefficient (VAIC) measurement. VAIC is defined as three main parts of an entity, namely human capital, structural capital and employee capital, on the integrity of financial statements in manufacturing companies in the food and manufacturing sector. Drinks listed on the Indonesian Stock Exchange for the 2018-2022 period. The dependent variable used in this research is Financial Report Integrity, while the independent variable is Capital Disclosure. The population in this study was 43 companies. The sampling technique uses purposive sampling where the population is sampled according to criteria, totaling 15 companies with 75 observations. This research is quantitative research using secondary data collected using documentation and literature study techniques obtained via www.idx.co.id or the respective company's official website which is analyzed using simple linear regression analysis of panel data with the Eviews version 10 analysis tool The research results show that Intellectual Capital Disclosure as proxied by the Value Added Intellectual Coefficient (VAIC) has a positive and significant effect on the Integrity of Financial Reports. Determination (R2) Disclosure of Intellectual Capital can be influenced by the Integrity of Financial Reports in Food and Beverage Manufacturing Companies listed on the Indonesian Stock Exchange by 15.83%, the remaining 84.17% is influenced by other factors.

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DOI: https://doi.org/10.30596/miceb.v2i0.891

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