Faktor-faktor Yang Mempengaruhi Pengungkapan Modal Intelektual
Februari 7, 2017
Sekar Mayangsari, Devanela Reditha

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Abstrak

This research aims to examine and analyze the influence of age of the company, growth rate and ownership concentration on the intellectual capital disclosure practices.The sample used in this study was 89 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2012-2014. The research sample was selected using a purposive sampling method. Testing is done using multiple regression analysis.The results of this research show that age of the company has positive effect on intellectual capital disclosure practices. Growth rate has positive effect on intellectual capital disclosure practices. The ownership concentration has no effect on the intellectual capital disclosure practices.

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Metrik

  • Eye Icon 844 kali dilihat
  • Download Icon 1680 kali diunduh
Metrics Icon 844 kali dilihat  //  1680 kali diunduh