Pengaruh Karakteristik Perusahaan Terhadap Intellectual Capital Disclosure (Studi Kasus Pada Perusahaan yang Tergabung dalam LQ45 Tahun 2011-2015)
Abstract
The purpose of this research is to obtain empirical evidence about the
influence of profitability, firm’s age, firm’s size and type of auditor on intellectual
capital disclosure in LQ45 companies. The sample used in this study was the
secondary data from Indonesian Stock Exchange. Sample was selected using
purposive sampling method. The sample used was 95 companies. The result shows
that the average of intellectual capital disclosure is 64.04%. Regression analysis
is used to test the hypothesis. Statistical analysis result firm’s size had positive
significant influence on intellectual capital disclosure. Profitability, firm’s age
and type of auditor aren’t significant in explaining intellectual capital disclosure
Collections
- Akuntansi [4444]