Wardani, Nida Ayu (2020) Pengungkapan Modal Intelektual Berdasarkan Variabel Non Keuangan Pada Perusahaan Manufaktur. Ringkasan Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.
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Abstract
The purpose of this study was to analyse the effect of company age, company size, audit committee, and family ownership on intellectual capital disclosure. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The technique used for sampling using purposive sampling method which resulted in a sample of 54 companies. Sources of data were collected using secondary data in research of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique was carried out using descriptive statistical testing and multiple regression analysis. The results of this study indicate that the variables of company age and company size have a significant effect on intellectual capital disclosure, while the audit committee and family ownership have no significant effect on intellectual capital disclosure.
| Item Type: | Thesis (Ringkasan Skripsi) |
|---|---|
| Additional Information: | Tugas Akhir dapat dibaca di Perpustakaan dengan Call Number WAR p 6865/2020 |
| Uncontrolled Keywords: | Company Age, Company Size, Audit Committee, Family Ownership, Intellectual Capital Disclosure. |
| Subjects: | AKUNTANSI > Akuntansi Keuangan |
| Divisions: | Program Sarjana > Ringkasan Skripsi Akuntansi |
| Depositing User: | Unnamed user with email webmaster@stieykpn.ac.id |
| Date Deposited: | 31 Oct 2024 06:01 |
| Last Modified: | 31 Oct 2024 06:01 |
| URI: | http://repositorybaru.stieykpn.ac.id/id/eprint/2975 |
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