PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi pada Perusahaan yang terdaftar dalam Indeks Kompas 100 di BEl tahun 2013-2015)

NURROHMAN, ADITIAN (2017) PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi pada Perusahaan yang terdaftar dalam Indeks Kompas 100 di BEl tahun 2013-2015). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This research aimed to analyze the effect of firm size, profitability, leverage and firm age to intellectual capital disclosure. The sample used was Companies listed in the kompas index of 100 Indonesia Stock Exchange 2013 to 2015 period. This study used purposive sampling to decide the sample with the total population were 162 firms and 54 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, profitability, leverage and firm age no effect to intelectual capital disclosure

Item Type: Thesis (Bachelor)
Additional Information: Pembimbing: Ani Kusbandiyah S.E.,M.Si.,AK.,CA.
Uncontrolled Keywords: Firm Size, Profitability, Leverage, Firm age Intellectual Capital Disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Iin Hayuningtyas
Date Deposited: 15 Sep 2017 23:51
Last Modified: 15 Sep 2017 23:51
URI: http://repository.ump.ac.id/id/eprint/4141

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