Faktor-faktor Yang Mempengaruhi Pengungkapan Modal Intelektual

Sekar Mayangsari • Devanela Reditha
Journal article Media Riset Akuntansi, Auditing & Informasi • February 2017 Indonesia

Abstract

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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Journal

Media Riset Akuntansi, Auditing & Informasi

Media Riset Akuntansi Auditing dan Informasi (MRAAI) diterbitkan oleh Lembaga Penerbit Fakultas E... see more