ANALISIS VARIABEL KEUANGAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN FOOD BEVERAGE YANG TERDAFTAR DI BEI

MASNIAH, LIA ASIMATUL (2016) ANALISIS VARIABEL KEUANGAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN FOOD BEVERAGE YANG TERDAFTAR DI BEI. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The purpose of this study was to examine the influence of financial variables consisting of the level of debt, the size of the company, profit growth on the disclosure of intellectual capital. The population is 19 food and beverage sector companies listed on the Indonesia Stock Exchange in 2013-2015. Samples were selected using purposive sampling and acquired 48 units of analysis as the research object. Methods of data collection using content analysis techniques. The analytical tool used is multiple linear regression analysis. The results of this study showed that simultaneous debt level, firm size affect the disclosure of intellectual capital and income growth variable has no effect on the disclosure of intellectual capital. Suggestions for further research is to use non-financial variables such as board size, firm age, the complexities of business and managerial ownership. Both would use other sectors and increase the period of observation. Keywords : Debt Levels, Company Size, Income Growth and Intellectual Capital Disclosures

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 03 Jul 2017 02:47
Last Modified: 03 Jul 2017 02:47
URI: http://eprints.perbanas.ac.id/id/eprint/1763

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