ALFIOLITA, VIA (2022) PENGARUH KEPEMILIKAN ASING, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (Studi Kasus Pada Perusahaan Sub Sektor Energi Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2020). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This study aims to prove the effect of foreign ownership, profitability, and
company age on intellectual capital disclosure. The sample used in this study is
the Energy Sub-sector companies lised on the Indonesia Stock Exchange (IDX) for
the 2015-2020 period. The sampling technique used was purposive sampling and
obtained a sample of 77 that met the criteria. The analysis technique used is
multiple regression analysis. Intellectual capital in this study was measured using
VAIC. Based on the results of the study, it can be concluded that foreign
ownership, profitability, and company age have a negative effect on intellectual
capital disclosure.
| Dosen Pembimbing: | DIRGANTARI, NOVI | unspecified |
|---|---|
| Item Type: | Thesis (Bachelor) |
| Uncontrolled Keywords: | Foreign Ownership, Profitability, And Company Age |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi S1 |
| Depositing User: | wulan |
| Date Deposited: | 02 Aug 2022 06:14 |
| Last Modified: | 21 May 2024 03:57 |
| URI: | http://repository.ump.ac.id/id/eprint/13239 |
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