Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan (GCG) Terhadap Intellectual Capital Disclosure Dengan Profitabilitas Sebagai Variabel Moderating

Lestari, Eri Aptiani (2017) Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan (GCG) Terhadap Intellectual Capital Disclosure Dengan Profitabilitas Sebagai Variabel Moderating. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study is to analyze the effect of firm age, firm size, leverage, audit committee, board commissioner, institutional ownership on intellectual capital disclosure and profitability as a moderator variable at property and real estate companies which are registered in Indonesia Stock Exchage for period 2011-2015.The Secondary data of this study are collected by learning the company’s financial statements and the 236 research samples were determined by purposive sampling method. Technique of data analysis is the Multiple Linier Regressionsand the data were processed by using SPSS for windows 21. The result of this research showed that only firm size variable influence the intellectual capital disclosure, while firm age, leverage, audit committee, board commissioner, institusional ownership have no effect on intellectual capital disclosure, also the result prove that the profitability variablecould not moderate board commissioner end ownership structure on the disclosure of intellectual capital. Keyword :Intellectual capital, firm age, firm size, leverage, audit committee, board commissioner, institutional ownership, profitability

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Magang Magang
Date Deposited: 14 Jan 2020 10:38
Last Modified: 14 Jan 2020 10:38
URI: http://eprints.perbanas.ac.id/id/eprint/6064

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