PENGARUH MODAL INTELEKTUAL, REPUTASI AUDITOR, KEPEMILIKAN ASING, DAN JENIS INDUSTRI TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2020)

RAHMADHANY, ELFIRA FANIA (2022) PENGARUH MODAL INTELEKTUAL, REPUTASI AUDITOR, KEPEMILIKAN ASING, DAN JENIS INDUSTRI TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2015-2020). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to prove the effect of intellectual capital, auditor reputation, foreign ownership, and type of industry on intellectual capital disclosure. The sample used in this study is technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2020 period. The sampling technique used is purposive sampling and obtained as many as 73 data according to the criteria. The data analysis is performed by the multiple linear regression method. The regression model must be evaluated by and pass the classic assumption test (i.e., normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), F, and R-squared tests. Hypothesis testing is determined using a t-test with α of 0.05. The statistical results of the study show that intellectual capital and foreign ownership do not have an effect while auditor reputation and type of industry have a positive impact on intellectual capital disclosure. Regression models can be used to predict the influence of intellectual capital, auditor reputation, foreign ownership, and type of industry on intellectual capital disclosure. The significance level of four variables on intellectual capital disclosure can be expressed by an R-squared value of 31.1%.

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