INTELLECTUAL CAPITAL OF PHARMACEUTICAL COMPANIES AS THE CHARACTER OF THE HIGH-PROFILE INDUSTRY
This study aims to examine the impact of this type of industry on the extent of disclosure of intellectual capital of pharmaceutical companies. The type of industry in this study is divided into two, namely the high profile and low profile industries. This study also examines the impact of firm size on intellectual capital disclosure. This research was conducted on all companies listed on the Indonesia Stock Exchange for five years from 2014 to 2018. Path analysis was used to analyze the research data. The results showed that pharmaceutical companies, which were a high profile industry, proved to be more intense in disclosing their intellectual capital ownership than other industries. The research also found that the larger the company size, the more encouraging them to disclose their intellectual capital ownership in their annual reports.