ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan yang Terdaftar di “Indeks Kompas 100” Tahun 2010-2012)
Abstract: This research aims
to analyze the influence of firm size, ownership concentration, leverage,
profitability, auditor type, level of intellectual capital, and listing status
on the intellectual capital disclosure. This research is using industry
affiliation as control variabel.
The populations of this research are all companies that listed in Indeks
Kompas 100 Indonesian Stock Exchange (IDX) during 2010-2012. The sample was
selected using purposive sampling method and obtained fourty eight companies
being sampled. This research analyzes the company’s annual report using the
method of content analysis. Data analysis used descriptive statistics,
classical assumption test, and multiple linear regression analysis.
The result of this study showed that firm size, ownership concentration,
auditor type and listing status significantly influence to the intellectual
capital disclosure. Meanwhile, leverage, profitability, and level of intellectual
capital had no effect to the intellectual capital disclosure.
Penulis: Adi Putra Setianto,
Agus Purwanto
Kode Jurnal: jpakuntansidd141157
