The Role of Firm Size, Leverage, Ownership Structure, and Corporate Governance on Intellectual Capital Disclosure

There are four objectives in this study that is to identify and explain the influence of Firm Size on Intellectual Capital Disclosure, Leverage Ownership Structure role Corporate Governance as a moderating variable between Disclosure. This explanatory research where process data analysis was performed using warpPLS software. The population were all manufacturing companies 2014-2018 Indonesia Stock Exchange. sampling done purposive resulted 22 with 5 periods. Thus, number units 110. found has significant negative Similarly, also On other hand, does not have effect relationship It can be said investors need pay attention making investment choices.