Determinan Pengungkapan Model Intelektual pada Perusahaan Yang Tergabung Dalam Indeks LQ-45 di Bursa Efek Indonesia Tahun 2010-2014

Ulul Az’mi, Yanis (2016) Determinan Pengungkapan Model Intelektual pada Perusahaan Yang Tergabung Dalam Indeks LQ-45 di Bursa Efek Indonesia Tahun 2010-2014. Universitas Lampung.

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Abstract

Abstract The purpose of this study was to analyze the effect of firm size, independent commissioner, type of industry, and reputation auditor on the disclosure of intellectual capital. This analysis uses the control variable are ownership structure, profitability and listing age. The sample used is purposive sampling method, and the sample selection creteria. The sample used as much as 265 companies that had been listed in the LQ-45 index in Indonesia Stock Exchange during the period 2010-2014. This study analyzes the company’s annual report using method of content analysis. This study adopts the framework of Whiting & Woodcock which classified intellectual capital as internal capital, external capital and human capital. Multiple linear regression analysis is used to test the hypothesis. The results of this study showed that the size of the company and the auditor's reputation determinant intellectual capital disclosures. While leverage, independent commissioners, and industry type don’t affect the disclosure of intellectual capital. Keywords: intellectual capital, intellectual capital disclosure, content analysis

Item Type: Other
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Sulimin BP3
Date Deposited: 08 Nov 2019 03:11
Last Modified: 08 Nov 2019 03:11
URI: http://erepository.uwks.ac.id/id/eprint/5273

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