PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTEK PENGUNGKAPAN KOMPONEN INTELLECTUAL CAPITAL (IC) DALAM LAPORAN TAHUNAN PERUSAHAAN PUBLIK DI INDONESIA(Studi Pada Perusahaan yang Terdaftar di BEI)

ARIESTYOWATI, ARIESTYOWATI (2009) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PRAKTEK PENGUNGKAPAN KOMPONEN INTELLECTUAL CAPITAL (IC) DALAM LAPORAN TAHUNAN PERUSAHAAN PUBLIK DI INDONESIA(Studi Pada Perusahaan yang Terdaftar di BEI). Other thesis, University of Muhammadiyah Malang.

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Abstract

The principal purpose of this study was to investigation of influence the company characteristic, that is by using company Size of The Firm ( Total Asset), Ratio Leverage (Deb to Equity Ratio/DER), Age of The Firm ( Since from the date of IPO up with annual report 31 December 2007, and Type of The Firm (IC Intensive and Non IC Intensive) to Intellectual Capital Disclosure (ICD) in annual report company of public in Indonesia by using 3 big component that is Structural Capital (SC), Costumer Capital (CC), and Human Capital (HC). Data were drawn use sample with 38 company public of 50 Biggest Market Capitalization by using year annual report data 2006 and 2007. It was an empirical study using influence of company characteristic to Intellectual Capital Disclosure (ICD) processed by using SPSS (Multiple Regression Analysis). This Research also use year financial statement data of 2006 and 2007. The Finding show that the Intellectual Capital Disclosure (ICD) of IC biggest year 2006 and 2007, at component of Structural Capital (SC) is each year 2006 and 2007 that is 40% and smallest that is component of Human Capital (HC) that is 30%. The empirical study show that voluntary Intellectual Capital Disclosures (ICD) is Size of The Firm, Ratio Leverage, Age of The Firm, and Type of The show result have an effect on positively significant to component practice of Intellectual Capital Disclosure (ICD) in annual report of public company in Indonesia. The biggest of Intellectual Capital Disclosures (ICD) of public company is high-tech company; Services; telecommunication and banking.

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 21 Mar 2012 15:32
Last Modified: 21 Mar 2012 15:32
URI: http://eprints.umm.ac.id/id/eprint/885

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