FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE (ICD) PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017

MUNAJAT, MUNAJAT (2019) FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE (ICD) PADA PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017. S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of leverage, profitability, employee productivity and size on the intellectual capital disclosure (ICD) of transportation company. Type of causal research (causal study) with sampling using the method of Purposive Sampling. Sampling is conducting at transportation company listed on the Jakarta Stock Exchange for the period 2014-2017. The research method used is liniear regresion analysis with SPSS version 21 as a statistical test tool. The test results show leverage, profitability, employee productivity not effect on intellectual capital disclosure (ICD). Partially, size company effect on intellectual capital disclosure (ICD). Keywords : Leverage, profitability, employee productivity, size and intellectual capital disclosure (ICD). Penelitian ini bermaksud mengkaji pengaruh antara Leverage, Profitabilitas (ROA), Employee Productivity (EP) dan Ukuran Perusahaan (Size) terhadap Intellectual Capital Disclosure (ICD) pada perusahaan jasa transportasi. Jenis penelitian kausalitas (causal study) dengan pengambilan sampel dengan menggunakan metode Purposive Sampling. Pengambilan sampel dilakukan pada Perusahaan Jasa Transportasi yang terdaftar di Bursa Efek Jakarta dengan periode 2014 – 2017. Metode penelitian yang digunakan adalah analisis regresi liniear berganda dengan SPSS versi 21 sebagai alat uji statistik. Hasil pengujian menunjukan Leverage, Profitabilitas (ROA) dan Employee Productivity (EP) tidak berpengaruh terhadap Intellectual Capital Disclosure (ICD). Namun untuk Ukuran Perusahaan (Size) berpengaruh terhadap Intellectual Capital Disclosure (ICD). Kata kunci : Leverage, Profitabilitas (ROA), Employee Productivity (EP), Ukuran Perusahaan (Size), Intellectual Capital Disclosure (ICD).

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 006
NIM: 55516110066
Uncontrolled Keywords: Leverage, Profitabilitas (ROA), Employee Productivity (EP), Ukuran Perusahaan (Size), Intellectual Capital Disclosure (ICD).
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.76 Capital Accounting/Akuntansi Modal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 13 Dec 2019 03:51
Last Modified: 15 Jan 2020 08:18
URI: http://repository.mercubuana.ac.id/id/eprint/52770

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