Intellectual Capital Disclosure: Determining Factors and Their Impact on Company Value

Disclosure of intellectual capital in Indonesia is still voluntary, it has been implicitly regulated PSAK No. 19. This study will examine the determinants disclosure and its consequences on firm value. The determining factors that are thought to influence listing age, size industry type. impact value company. research population all companies included LQ45 Stock Exchange period 2015 2020. number samples 132 observations. analysis used multiple linear regression. results this indicate Listing age affects disclosure, Firm Industry type does not affect Intellectual implication these findings starting realize importance role creating a company's sustainable competitive advantage. an important resource information knowledge era for company growth need disclose investors potential investors.