PENGARUH OWNERSHIP RETENTION, SIZE, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL

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PENGARUH OWNERSHIP RETENTION, SIZE, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL

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Abstract
Intellectual capital disclosure in the annual report is defined as a way
that is carried out to deliver the financial report by explaining various
reliable, integrated and true and fair company activities.This study
aims to determine the effect of ownership retention, size, leverage, and
independent commissioner on intellectual capital disclosure. The
population of this study is mining companies listed in
Indonesian Stock Exchange in 2014-2016. Sample selected by
purposive sampling method. Total sample amounted to 15
companies. The data used in this research is secondary data in the
form of the company’s annual report for theperiod 2014-2016.
Data analysis used with classical assumption test and hypothesis
testing, this research use multiple linear regression method.The results
of this research show that ownership retention, size, leverage, and
independent commissioner simultaneously influence intellectual
capital disclosure. Test shows the result that the ownership retention,
leverage, and independent commissioner significantly influence
intellectual capital disclosure, whereas size does not influence
intellectual capital disclosure.

Detail Information

Penulis
Ismaulina - Personal Name
Linda - Personal Name
Nurul Affriza - Personal Name
NIP/NIDN/NIM
Edition
Language
Publisher Jurnal J-Iscan : FEBI IAIN Lhokseumawe.,
Edition
Subject(s)
No Panggil

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