PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

RAHMAWATI, KIKI SAVIRA (2016) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

The objective of this study is to examine the empirical on the influence of company characteristics (size, profitability, and leverage) on intellectual capital disclosure. This research is an empirical study using multiple regression analysis. The sample used in this research is manufacturing companies which listed on Stock Exchange in 2013-2014 were taken using purposive sampling methods and get 140 annual reports of 70 companies. The result of regression analysis for this study indicates that from indepentent variable that used in this study, only size has an effect on intellectual capital disclosure, while profitability and leverage has no affect. Keywords : Intellectual Capital Disclosure, Size, Profitability, and Leverage

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: 05 Jan 2018 08:26
Last Modified: 05 Jan 2018 08:26
URI: http://eprints.perbanas.ac.id/id/eprint/3019

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