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All Journal Journal Akuntansi Indonesia Katalogis Jurnal Sains Mahasiswa Pertanian Jurnal Pendidikan dan Pembelajaran Sinergi FT DIMAS Majalah Geografi Indonesia BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM Sinergi Jurnal Penelitian Ekonomi dan Bisnis Prosiding Semnastek RIWAYAH Journal of Islamic Economics Lariba JURNAL AKUISISI Al Tarbiyah : Jurnal Pendidikan Islam JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Sriwijaya Law Review Indonesian Journal on Software Engineering (IJSE) Jurnal RAK (Riset Akuntansi Keuangan) Agregat: Jurnal Ekonomi dan Bisnis Fokus Ekonomi : Jurnal Ilmiah Ekonomi Jurnal Analisis Bisnis Ekonomi Journal of Social and Political Science JEMAP: Jurnal Ekonomi Manajemen, Akuntansi dan Perpajakan Jurnal Dinamika Sosial Budaya Economics and Business Solutions Journal Jurnal Riset Ekonomi dan Bisnis MEKANIKA: Jurnal Teknik Mesin EQUILIBRIA PENDIDIKAN : Jurnal Ilmiah Pendidikan Ekonomi Proceedings of the International Conference on Applied Science and Health Pustabiblia: Journal of Library and Information Science Wiga : Jurnal Penelitian Ilmu Ekonomi ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JURNAL PENELITIAN International Journal of Islamic Business and Economics (IJIBEC) EVOLUSI : Jurnal Sains dan Manajemen Jurnal Sains dan Teknologi Reaksi Community Empowerment Automotive Experiences Proceedings of Annual Conference for Muslim Scholars SOLUSI Journal of Economic and Business Walisongo Law Review (Walrev)
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Journal : ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak

Determinasi Intellectual Capital Disclosure Pada Perusahaan Keuangan Yang Listing Di Bursa Efek Indonesia Saifudin, Saifudin
ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol 1 No 1 (2017): Januari 2017
Publisher : STIE Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (557.398 KB) | DOI: 10.30741/assets.v1i1.22

Abstract

Business competition in globalization era recently is very tight, so it is required intellectual capital disclosure because it can give enough information to create value of company. The purpose of this research is to examine the relationship between intellectual capital disclosure as dependent variable and company size, leverage, profitability, company age, independent commissioner, and ownership consentration as independent variables. The research was conducted using secondary data from company financial report and annual report are listed in the IDX in 2014. The research samples were 76 companies consists of banking, financial institutions, securities, and insurance companies which have been selected using purposive sampling method. The analysis method used was multiple linear regression. The result show that leverage and profitability have influence on intellectual capital disclosure. Meanwhile, company age, independent commissioner, and ownership concentration have no influence on  intellectual capital disclosure.