Nugroho, Agung and , Drs. Eko Sugiyanto, M.Si (2017) Pengaruh Leverage, Profitabilitas, Komisaris Independen Dan Konsentrasi Kepemilikan Terhadap Pengungkapan Intellectual Capital (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2015). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
The aims of the research to examine the effect of leverage, profitability, independent commissioner and ownership concentration on intellectual capital disclosure. Population of this research is all of listed manufacturing firms in Indonesia Stock Exchange starting from 2014 until 2015. The sampling method use purposive sampling method with the total sample as much as 108 companies. Technique of analysis data used the classic assumptions test, they are normality test, multicollinearity test, heteroscedasticity test, and autocorelation test. Hypothesis test used multiple regression analysis. The results show that ownership concentration have effect on intellectual capital disclosure. While leverage, profitability and independent commissioner have no effect on intellectual capital disclosure. Keyword: leverage, profitability, independent commissioner, ownership concentration, intellectual capital disclosure.
Item Type: | Karya ilmiah (Skripsi) |
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Uncontrolled Keywords: | leverage, profitability, independent commissioner, ownership concentration, intellectual capital disclosure. |
Subjects: | H Social Sciences > HB Economic Theory |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | AGUNG NUGROHO |
Date Deposited: | 08 Nov 2017 00:53 |
Last Modified: | 08 Nov 2017 00:53 |
URI: | http://eprints.ums.ac.id/id/eprint/57113 |
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