FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL ( STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011)

Authors

  • nining sulissetiyowati
  • Saifudin Saifudin

DOI:

https://doi.org/10.26623/slsi.v14i3.1686

Abstract

ABSTRAK

Penelitain ini bertujuan untuk menguji tingkat intellectual capital disclosure dalam laporan tahunan perusahaan yang terdaftar di bursa efek indonesia (BEI). penelitan ini menguji hubungan antara intellectual capital disclosure sebagai variabel dependen dan ukuran (size) perusahan, profitabilitas, leverage, dan length of listing on BEI, dan komisaris independen sebagai variabel independen dengan variabel kontrol ownership structure.

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Published

2019-10-28

Issue

Vol. 14 No. 3 (2015): SOLUSI

Section

Articles

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