ANALISIS FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN SUKARELA ASET TAK BERWUJUD (Studi pada Perusahaan yang Terdaftar di BEI Tahun 2010-2012)
Abstract: This study aims to
analyze the influence of firm size, ownership concentration, leverage, industry
type, price-to-book value, age of firm, and auditor type on the level of
intangible assets disclosure in annual reports in Indonesia. To measure the
level of intangible assets disclosure used Value Chain Scoreboard™ as a
framework disclosure for intangible assets that was developed by Kang and Gray.
There are 28 items to detect quality of intangible assets disclosure. Object in
this study are the companies that listed in Indonesia Stock Exchange (ISX) and
include in 50 biggest market capitalization during 2010-2012. The sample was
selected using purposive sampling method and obtained thirty seven companies
being sampled. Type of data are secondary data, as annual reports of companies.
Data analysis used descriptive statistics, classical asumption test, and
multiple liniar regression analysis. The result of this study showed that
ownership concentration, leverage, industry type, price-to-book value, and age
of firm significantly influence to the level of intangible assets voluntary
disclosure. Meanwhile, firm size and auditor type had no significant effect to
the level of intangible assets voluntary disclosure.
Keywords: intangible assets
voluntary disclosure, value chain scoreboard™, annual report, 50 biggest market
capitalization
Penulis: Anggrahini Dyah
Perwitasari, Aditya Septiani
Kode Jurnal: jpakuntansidd141107
