PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL

KUNTARI, HURIN (2017) PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN LEVERAGE TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to analyze the effect of firm size, firm age, and leverage to intellectual capital disclosure. The sample used was manufacture industry in basic industry sector and chemical listed on Indonesia Stock Exchange during 2013 to 2015. This study used purposive sampling to decide the sample with the total population were 84 firms and 28 firms. The research employed quantitative research design using secondary data from the firm financial and annual report. Data were analyed using descriptive statistics, classic assumption test, coefficient of determination, double linear regression analysis and hyphothesis test. The result revealed that the firm size had significant positive effect to intellectual capital disclosure. Meanwhile, firm age and leverage had significant negative effect to intelectual capital disclosure.

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Dr. Sri Wahyuni, S.E., M.Si.
Uncontrolled Keywords: Firm Size, Firm Age, Leverage, Intellectual Capital Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Danarto Kh
Date Deposited: 17 Apr 2017 07:11
Last Modified: 17 Apr 2017 07:11
URI: http://repository.ump.ac.id/id/eprint/1659

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