PENGUNGKAPAN MODAL INTELEKTUAL DITINJAU DARI KARAKTERISTIK PERUSAHAAN

SIMAK

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Field Value
 
Title PENGUNGKAPAN MODAL INTELEKTUAL DITINJAU DARI KARAKTERISTIK PERUSAHAAN
 
Creator Sahlan, Muari
Srimindarti, Ceacilia
 
Description The purpose of this study is to analyze the effect of firm characteristics on intellectualcapital disclosure. Independent variables in this study were company size,profitability, and leverage. The dependent variable is intellectual capital disclosure.Agency theory is the basic theory used to explain the effect of company size,profitability, and leveragi on intellectual capital disclosure. The population in thisstudy were LQ45 companies that listing in IDX at 2011 - 2012. Sample selectd bypurposed sampling method. The data heve been collected will analyzed usingregression. The result of this study found that company size have a significant effecton intellectual capital disclosure. The profitability and leverage have no effect onintellectual capital disclosure.
 
Publisher Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar
 
Date 2018-05-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ojs.feb.uajm.ac.id/index.php/simak/article/view/10
 
Source SIMAK; Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK); 29-44
2621-0320
1693-5047
 
Language eng
 
Relation http://ojs.feb.uajm.ac.id/index.php/simak/article/view/10/4
 
Rights Copyright (c) 2018 SIMAK
 

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