文章基本信息

标题：The Effect of Intelectual Capital Performance, Profitability, Leverage, Managerial Ownership, Institutional Ownership, and Independent Commissioner on The Disclosure of Intelectual Capital
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作者：Yuni Dwi Muryanti ; Yuni Dwi Muryanti ; Subowo 等
期刊名称：Accounting Analysis Journal
印刷版ISSN：2252-6765
出版年度：2017
卷号：6
期号：1
页码：56-62
语种：English
出版社：Universitas Negeri Semarang
摘要：This study aimed to analyze the effect of intellectual capital performance, profitability, leverage, managerial ownership, institutional ownership and independent commissioners on the disclosure of intellectual capital. The population in this study was banking companies listed in Indonesia Stock Exchange in 2012-2014. This study used purposive sampling method in taking sample and acquired 69 units of analysis which was the object of observation. The analytical method used was multiple regression. The results showed that profitability, institutional ownership and independent directorshad had positive effect on the disclosure of intellectual capital. While the performance of intellectual capital, leverage, and managerial ownership had no effect on the disclosure of intellectual capital. Suggestions for future research is the use of a broader sampling so that the results can be generalized and used other methods of data collection such as interviews or questionnaires to seek information regarding the disclosure of the company's intellectual capita.
其他摘要：Penelitian ini bertujuan untuk menganalisis pengaruh kinerja modal intelektual, profitabilitas, leverage, kepemilikan manajerial, kepemilikan institusional, dan komisaris independen terhadap pengungkapan modal intelektual. Populasi dalam penelitian ini ad
关键词：Intellectual Capital Disclosure; Intellectual Capital Performance; Profitability; Leverage; Independent Commissioner