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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TINGKAT PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016)

Hartanti, Dyta Dwi (2018) PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP TINGKAT PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016). Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This study aims to examine the impact of profitability, company’s size, and leverage on the disclosure of intellectual capital. A framework developed by Ulum (2015) comprising 36 items was used to measure the disclosure of intellectual capital. The population of this study is all manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2016. The sample was 93 companies selected by using purposive sampling technique. Furthermore, this study used Multiple Linear Regression analysis to analyse the impact of profitability, company’s size, and leverage on the disclosure of intellectual capital. The findings indicate that both profitability and leverage do not have a signifinicant impact on the disclosure of intellectual capital. Meanwhile, the company’s size has a significant impact on the disclosure of intellectual capital.

Item Type: Thesis (Undergraduate (S1))
Student ID: 201410170311399
Keywords: company’s size, intellectual capital disclosure, leverage, profitability
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: CKO Repository
Date Deposited: 04 Jan 2019 08:21
Last Modified: 04 Jan 2019 08:21
URI : http://eprints.umm.ac.id/id/eprint/42886

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