Company Size, Innovation And Industry Competition On Intellectual Capital Disclosure In Consumer Goods Companies In Indonesia

Anita Permatasari; Maria Widyastuti

doi:10.55524/ijirem.2026.13.5.8

Abstract

Intellectual capital (IC) is a strategic asset that can create competitive advantage to the firm. Because intangible, intellectual capital is often not captured in conventional financial statements. This has given rise to the practice of Intellectual Capital Disclosure (ICD).
In Indonesia, the disclosure of intellectual capital is still voluntary and there is no standard requirement for it in the Statements of Financial Accounting Standards (PSAK). The aim of this study is to analyze the effect of firm size on intellectual capital disclosure with innovation as a mediating variable and industry competition as a moderating variable. The research sample is companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the period 2021-2023. The analysis method used is the Partial Least Squares Structural Equation Modeling (PLS-SEM).
The results show that firm size does not influence innovation, while innovation has a positive and significant impact on the disclosure of intellectual capital. Industry competition also reduces the effect of innovation on the disclosure of intellectual capital. Finally, the results indicate that intellectual capital disclosure is directly affected by the firm size and industry competition.

Keywords

Company Size; Innovation; Industry Competition; Intellectual Capital Disclosure; Consumer Goods Sector.

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Cites this article as

A. Permatasari, M. W. , "Company Size, Innovation And Industry Competition On Intellectual Capital Disclosure In Consumer Goods Companies In Indonesia", International Journal of Innovative Research in Engineering and Management (IJIREM), Vol-13, Issue-5, Page No-65-72, 2026. Available from: https://doi.org/10.55524/ijirem.2026.13.5.8