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Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Komite Audit terhadap Pengungkapan Modal Intelektual pada Perusahaan Manufaktur

Putri, Dila Martita (2021) Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Komite Audit terhadap Pengungkapan Modal Intelektual pada Perusahaan Manufaktur. Undergraduate thesis, STIE Perbanas Surabaya.

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ARTIKEL ILMIAH.pdf

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COVER.pdf
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BAB I.pdf

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Abstract

This study aimed to determine the effect of profitability, firm size, firm age and audit comittee on intellectual capital. Sample were selected using purposive sampling method from 57 Consumer Good Sector Company listed in Indonesia Stock Exchange during year period 2017 – 2019, resulted in 39 firm-observation. This research used multiple linier regression analysis. The result of this research showed that Profitability and Firm Size have a positive effect on Intellectual Capital Disclosure and Firm size has a negative effect on Intellectual Capital Disclosure. While Audit Committee has no significant effect on Intellectual Capital Disclosure. Keywords: Intellectual Capital Disclosure, Profitability, Firmsize, Firmage, Audit Comittee

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: DILA MARTITA PUTRI
Date Deposited: 24 Mar 2021 14:34
Last Modified: 24 Mar 2021 14:34
URI: http://eprints.perbanas.ac.id/id/eprint/7601

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