PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, LEVERAGE, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL
Abstrak: This study aims to
examine the effect of managerial
ownership, audit committee, leverage, and age on intellectual capital
disclosure. Sample used in the study was companies in 50 Leading Companies in
Market Capitalization. data that has been taken is secondary data which is
annual report per 31 desember 2007-2009. The results showed that the managerial
ownership, audit committee,
leverage, and age
affect the intellectual
capital disclosure. Partially the
managerial ownership, audit committee, leverage, and age affect the
intellectual capital disclosure.
Penulis: syAWAl hAriANto
Kode Jurnal: jpakuntansidd120327
