Pengungkapan Modal Intelektual Berdasarkan Variabel Non Keuangan pada Perusahaan Manufaktur

Wardani, Nida Ayu (2020) Pengungkapan Modal Intelektual Berdasarkan Variabel Non Keuangan pada Perusahaan Manufaktur. Ringkasan Skripsi thesis, STIE YKPN.

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Abstract

The purpose of this study was to analyse the effect of company age, company size, audit committee, and family ownership on intellectual capital disclosure. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The technique used for sampling using purposive sampling method which resulted in a sample of 54 companies. Sources of data were collected using secondary data in research of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique was carried out using descriptive statistical testing and multiple regression analysis. The results of this study indicate that the variables of company age and company size have a significant effect on intellectual capital disclosure, while the audit committee and family ownership have no significant effect on intellectual capital disclosure.

Item Type: Thesis (Ringkasan Skripsi)
Additional Information: Skripsi dapat dibaca di Perpustakaan dengan call number WAR p 0751/2020
Uncontrolled Keywords: Company Age, Company Size, Audit Committee, Family Ownership, Intellectual Capital Disclosure.
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Sarjana > Ringkasan Skripsi Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Apr 2021 02:37
Last Modified: 09 Apr 2021 02:37
URI: http://repository.stieykpn.ac.id/id/eprint/1031

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