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)

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.

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: 02 Aug 2022 06:14
URI: https://repository.ump.ac.id:80/id/eprint/13239

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