Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital(Studi Empiris pada Perusahaan Manufaktur Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014)

Nur Heviani, Lisa and , Dra. Nursiam, M.H., Ak., CA (2017) Faktor-Faktor Yang Mempengaruhi Pengungkapan Intellectual Capital(Studi Empiris pada Perusahaan Manufaktur Food and Beverage yang terdaftar di Bursa Efek Indonesia Tahun 2012-2014). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aimed to analyze the influence of the firm size, firm age, leverage, profitability, ownership concentration, and industry type on the intellectual capital disclosure in food and beverage manufacturing companies listed on Indonesia Stock Exchange 2012-2014. The population used in this study are all food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 which amounted to 37 companies. The sampling technique used purposive sampling method according with predetermined criteria. The number of samples collected as many as 27 companies. The analytical method used in this research is multiple linear regression analysis. The results showed the firm size, leverage, and profitability does not affect on the intellectual capitaldisclosure. While the age of the company, the concentration of ownership, and the type of industry affect on the intellectual capital disclosure. Keywords: firm size, company age, leverage, profitability, ownership concentration, industry type and intellectual capital disclosure.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: firm size, company age, leverage, profitability, ownership concentration, industry type and intellectual capital disclosure.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: LISA NUR HEVIANI
Date Deposited: 02 Nov 2017 07:22
Last Modified: 02 Nov 2017 07:22
URI: http://eprints.ums.ac.id/id/eprint/56815

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