ANALISIS PENGUNGKAPAN INTELLECTUAL CAPITAL BERDASARKAN PROFITABILITAS, LEVERAGE, DAN SIZE PERUSAHAAN (PERBANDINGAN ANTARA PERUSAHAAN PERBANKAN DI INDONESIA DAN THAILAND
Abstract: The objective of
this study is to compare the level of intellectual capital disclosure in any
banking company in Indonesia and Thailand listed on the Indonesia Stock
Exchange ( IDX ) and the Securities Exchange of Thailand ( SET ) in 2011 based
in the characteristics of the company. The variables used in this study is the
level of intellectual capital disclosure and corporate characteristics
represented by profitability, leverage, and the size of the company. The sample
used consists of 39 banks listed on the BEI and 11 banks listed on the SET in
2011. The findings in this study showed no difference between intellectual
capital disclosure in Indonesia and Thailand.
Penulis: Dimaz Ramananda,
Yeterina Widi Nugrahanti
Kode Jurnal: jpakuntansidd141470
