Pengaruh Pengungkapan Informasii Modal Intelektual terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Kusumadewi, Hermala (2016) Pengaruh Pengungkapan Informasii Modal Intelektual terhadap Nilai Perusahaan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal thesis, STIE YKPN.

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Abstract

The purpose of this study is to acquire empirical evidences that there are influences of human capital, internal capital, external capital, and intellectual capital information disclosure toward firm value. Using content analysis of annual and financial reports of 114 companies listed in Indonesia Stock Exchange (IDX) during 2010 – 2012. One-way ANOVA, simple regression, and multiple regression are employed to analyze data. The result of one-way ANOVA shows that there are differences between intellectual capital information disclosure and each of industrial sectors in Indonesia. The results of simple and multiple regression show that the influence of internal capital, external capital, and intellectual capital information disclosure are significantly positive toward firm value. However, the influence of human capital information disclosure toward firm value can not be supported.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number Kus p 329/2016
Uncontrolled Keywords: human capital, internal capital, external capital, intellectual capital information disclosure, content analysis
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 09 Jul 2019 01:07
Last Modified: 09 Jul 2019 01:07
URI: http://repository.stieykpn.ac.id/id/eprint/260

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