PENGARUH STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS, UMUR PERUSAHAAN, DAN RESEARCH AND DEVELOPMENT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2019)

AVELIA, TITIK EVA (2021) PENGARUH STRUKTUR KEPEMILIKAN, DEWAN KOMISARIS, UMUR PERUSAHAAN, DAN RESEARCH AND DEVELOPMENT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Kasus pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2016 – 2019). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The purpose of this study was to determine the effect of institutional ownership, foreign ownership, independent board of commissioners, company age, and research and development on intellectual capital disclosure. Based on the criteria, there were 108 research samples. The data analysis technique used in this research is descriptive statistical test, classical assumption test, multiple regression analysis, and hypothesis testing. The result of the analysis showed that institutional ownership and foreign ownership have a negative effect on intellectual capital disclosure. Meanwhile, the independent board of commissioners, company age, and research and development have a positive effect on intellectual capital disclosure.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: institutional ownership, foreign ownership, independent board of commissioners, company age, research and development, intellectual capital disclosure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 21 Jul 2022 01:16
Last Modified: 21 Jul 2022 01:16
URI: https://repository.ump.ac.id:80/id/eprint/12816

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