PENGARUH STRUKTUR KEPEMILIKAN DAN R&D TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL
ABSTRACT: The objective of
this study is to analyze the influence of ownership structure and R&D on Extent
Intellectual Capital Disclosure (EICD). The analysis used independent variable
such as management ownership, foreign ownership, government ownership,
institutional ownership, and R&D. The dependent variable is Extent
Intellectual Capital Disclosure (EICD). The sample used in this study was the
secondary data from Bursa Efek Indonesia (Indonesian Stock Exchange), i.e. the annual
report of financial company listed in BEI for the year 2012. The statistics
method used in this study was multiplied linear regression analysis, the
hypotheses testing used statisticnt and F tests. The analysis showed that
foreign ownership, government ownership, and R&D had significant influences
on EICD. Meanwhile, management ownership and institutional ownershiphad no
significant influences on EICD.
Penulis: Cut Nur Aisyah,
Sudarno
Kode Jurnal: jpakuntansidd141136
