PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

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

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (1MB) | Preview
[img]
Preview
Text
COVER.pdf

Download (2MB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (777kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (826kB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (901kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (1MB)
[img]
Preview
Text
BAB V.pdf

Download (750kB) | Preview
[img] Text
Lampiran.pdf
Restricted to Registered users only

Download (1MB)

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 > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas
Date Deposited: 05 Jan 2018 08:26
Last Modified: 05 Jan 2018 08:26
URI: http://eprints.perbanas.ac.id/id/eprint/3019

Actions (login required)

View Item View Item