This research aimed to analyze the role of firm size in moderating the influence of debt levels, profit growth, and managerial ownership on Intellectual Capital Disclosure. This research was conducted on 28 banking companies listed on the Indonesia Stock Exchange in 2019-2021. Data were analyzed using the absolute difference test. The research results showed that debt levels had a positive effect on Intellectual Capital. In relation to creditors, the company needed to meet the information needs required such as intellectual capital. This information convinced creditors that their loans can be managed well with existing resources, so that the bank's credibility is more guaranteed. Managerial ownership had a negative effect on ICD. Managerial parties as well as principals had greater access to information regarding intellectual capital so that disclosure was lower. The size of the company weakened the influence of managerial ownership on Intellectual Capital. However, it did not moderate the influence of debt level and profit growth on Intellectual Capital. Large banking companies paid more attention to their image, so managers needed to disclose more comprehensive information as a form of improving the banking company's image in the eyes of the public.

Keywords: Human Resource, Intellectual Capital Disclosure; Intangible Asset, Debt Level; Profit Growth; Managerial ownership; Size, Banking company

^♣ Corresponding Author: Muhammad Khafid; Business and Economics Faculty, Universitas Negeri Semarang, Sekaran, Gunungpati, Semarang, Indonesia; Email: muh_khafid@mail.unnes.ac.id

ARTICLE INFO
Article History:
Received: 21 July 2023
Accepted: 18 July 2024
Available online: 01 December 2024