Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Listing dan Good Corporate Governance Terhadap Intellectual Capital Disclosure

Zusmawati, Mela and Puryandani, Siti (2019) Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Listing dan Good Corporate Governance Terhadap Intellectual Capital Disclosure. In: Seminar Nasional & Call For Papers “Masterplan Ekonomi Syariah Indonesia 2019 – 2024 Guna Mendukung SDG’s Indonesia 2045”, 30 November 2019, STIE Bank BPD Jateng.

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Abstract

This research aims to provide empirical evidence regarding the effect of profitability, company size, listing age, independent commissioners and frequency of audit commite meetings on intellectual capital disclosure in sub-sector food and beverage companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. Data used is this research is secondary data obtained from Annual Report company. The population in this study are sub-sector food and beverage companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The sample selection was determined by purposive sampling method and the samples used were 17 companies with total 52 data. This research use SPSS 18 application to know the influence between independent variable and dependent. The results showed that firm size and independent commissioners has a effect on intellectual capital disclosure. While profitability,listing age and frequency of audit comitte meetings has not effect on intellectual capital disclosure.

Item Type:	Conference or Workshop Item (Paper)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	prosiding stie saf
Date Deposited:	16 Jul 2020 05:25
Last Modified:	16 Jul 2020 05:25
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/188

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