DOES DISCLOSURE OF INTELLECTUAL CAPITAL INCREASE THE PROFITABILITY OF STATE-OWNED ENTERPRISES IN INDONESIA?

Abstract

This study aims to prove that disclosure of intellectual capital can affect the performance of State-Owned Enterprises. Organizational performance is measured by profitability in Indonesian State-Owned Enterprises. The Indonesian government hopes that the profitability of State-Owned Enterprises will support the economy. However, currently the performance of State-Owned Enterprises is quite apprehensive. One of the factors that can affect profitability is the extent to which state-owned enterprises are able to manage intangible assets. The results of the study found no evidence that disclosure of intellectual capital could not increase the profitability of State-Owned Enterprises at the time of observation, namely 2019. The SEM-PLS model was used to see profitability