Alvirah, Della (2024) Pengaruh Struktur Kepemilikan, Risiko Saham, Ukuran Perusahaan Terhadap Pengungkapan Modal Intelektual (Pada Perusahaan BUMN Yang Terdaftar Di BEI Pada Tahun 2017-2022). Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
Intellectual capital disclosure is the process of disclosing a company's intellectual capital in financial reports or separate reports as a supplement to financial reports (Chandra Information, 2021). The main objective of delivering intellectual capital is to provide information needed for decision making by interested parties. The aim of this research is to test whether managerial ownership, institutional ownership, government ownership, stock risk, company size can influence intellectual capital. The population in this study were state-owned companies registered on the IDX for the 2017-2022 period with a sampling method using purposive sampling to obtain 97 sample data that were suitable for testing. This research uses data analysis techniques in the form of descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing with SPSS 25 progress. The results of this research show that managerial ownership, government ownership, stock risk have no effect on intellectual capital disclosure, whereas institutional ownership and Company size influences intellectual capital disclosure. Keywords: Managerial Ownership, Institutional Ownership, Government Ownership, Stock Risk, Company Size, Intellectual Capital Disclosure
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DELLA ALVIRAH |
| Date Deposited: | 28 Mar 2024 04:04 |
| Last Modified: | 28 Mar 2024 04:04 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12176 |
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