Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)

Suci, Qhusnul Indah Setyo and , Drs. Rina Trisnawaati, M.Si, Phd, Ak. (2019) Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Modal Intelektual (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to determine the effect of firm age, ownership concentration, financial performance, growth rate, leverage, type of auditor on intellectual capital disclosures listed on the Stock Exchange in 2015-2017. The population in this study are Property and Real Estate companies listed on the Stock Exchange. The data used in this study is secondary data downloaded from the BEI website's annual report. The analysis technique used is Multiple Linear Regression. The result of the study shows that the ownership concentration and leverage have influence on intellectual capital disclosure, while firm age, financial perfomance, growth rate, and auditor type do not influence the intellectual capital disclosure. ] Keywords: Intellectual capital disclosure, firm age, ownership concentration, financial perfomance, growth rate, leverage, auditor type.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: Keywords: Intellectual capital disclosure, firm age, ownership concentration, financial perfomance, growth rate, leverage, auditor type.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: QHUSNUL INDAH SETYO SUCI
Date Deposited: 16 May 2019 03:35
Last Modified: 16 May 2019 03:35
URI: http://eprints.ums.ac.id/id/eprint/73217

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