PENGARUH PROPORSI KOMISARIS INDEPENDEN, PROFITABILITY, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2015-2019)

HERLINA, HERLINA (2021) PENGARUH PROPORSI KOMISARIS INDEPENDEN, PROFITABILITY, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2015-2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to empirically prove the effect of independent commissioners proportion, profitability, leverage and company size on intellectual capital disclosure. Sample in this study were determined using a purposive sampling method on food and beverage companies listed in the Indonesia Stock Exchange during 2015-2019 periods. The data analysis technique was using multiple linear regression analysis. The result of this study showed that both independent commissioners proportion and leverage have no effect on intellectual capital disclosure, while both profitability and company size have a positive effects on intellectual capital disclosure.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: Independent commisioners proportion, profitability, leverage, company size, intellectual capital disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 30 Mar 2022 03:00
Last Modified: 30 Mar 2022 03:00
URI: https://repository.ump.ac.id:80/id/eprint/11226

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