Priatni, Putri Dardanera (2021) Pengaruh Ownership Retention, Leverage, Komite Audit dan Tipe Auditor terhadap Pengungkapan Intellectual Capital pada Perusahaan Manufaktur yang terdaftar di BEI. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
|
Text
ARTIKEL ILMIAH.pdf Download (562kB) | Preview |
|
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
COVER..pdf Restricted to Registered users only Download (793kB) |
|
|
Text
BAB I.pdf Download (339kB) | Preview |
|
|
Text
BAB II.pdf Download (461kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (329kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (820kB) |
|
|
Text
BAB V.pdf Download (322kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (3MB) |
Abstract
This study aims to examine and analyze the effect of ownership retention, leverage, audit committee, and type of auditor on intellectual capital disclosure. The sampe was selected using a purposive sampling method from 60 Manufacturing Companies that carried out IPO’s listed on the Indoesia Stock Exchange during the 2016 – 2020 period, resulting in 55 observed companies. This study uses multiple linear regression analysis using IBM SPSS 25 software. The results show that Auditor Type has a positive effect on Intellectual Capital Disclosure. Meanwhile, Ownership Retention, Leverage, and the Audit Committee have no positive effect on Intellectual Capital Disclosure. Kata Kunci : Disclosure of Intellectual Capital, Ownership Retention, Leverage, Audit Committee, Auditor Type.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | PUTRI DARDANERA PRIATNI |
| Date Deposited: | 05 Nov 2021 03:19 |
| Last Modified: | 05 Nov 2021 03:19 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8324 |
Actions (login required)
 |
View Item |