PENGARUH PROFITABILITAS, LEVERAGE DAN SIZE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Kasus Pada Perusahaan Go Publik Yang Masuk Peringkat Indeks LQ-45 Tahun 2017)

LEFTUNGUN, ROSALINA AGUSTINA (2019) PENGARUH PROFITABILITAS, LEVERAGE DAN SIZE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi Kasus Pada Perusahaan Go Publik Yang Masuk Peringkat Indeks LQ-45 Tahun 2017). S1 thesis, Universitas Mercu Buana.

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Abstract

This study examines the effect of profitability, leverage and size on intellectual capital disclosure at LQ-45 Index on Indonesia Stock Exchange (IDX). This study used a sample of LQ-45 Index on Indonesia Stock Exchange for period 2017. Sample was determined by using purposive sampling method. The study has 45 samples from 45 companies. In this study, hypotheses were tested using multiple linear regression. The result of the research shows that profitability and leverage does not have an effect on intellectual capital disclosure while size have an positive effect on intellectual capital disclosure Keywords :Intellectual Capital Disclosure; Leverage; Profitability, Size Penelitian ini menguji pengaruh profitabilitas, leverage dan ukuran pada pengungkapan modal intelektual pada Indeks LQ-45 di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan sampel Indeks LQ-45 di Bursa Efek Indonesia untuk periode 2017. Sampel ditentukan dengan menggunakan metode purposive sampling. Penelitian ini memiliki 45 sampel dari 45 perusahaan. Dalam penelitian ini, hipotesis diuji menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan modal intelektual sedangkan ukuran berpengaruh positif terhadap pengungkapan modal intelektual. Kata kunci: Pengungkapan Modal Intelektual; Pengaruh; Profitabilitas; Ukuran

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 482
NIM/NIDN Creators: 43217110085
Uncontrolled Keywords: Pengungkapan Modal Intelektual; Pengaruh; Profitabilitas; Ukuran
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 020 Library and Information Sciences/Perpustakaan dan Ilmu Informasi > 025 Operations, Archives, Information Centers/Operasional Perpustakaan, Arsip dan Pusat Informasi, Pelayanan dan Pengelolaan Perpustakaan > 025.1 Administration and Library Management/Administrasi dan Manajemen Perpustakaan > 025.11 Finance/Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 24 Dec 2021 07:52
Last Modified: 25 May 2022 01:39
URI: http://repository.mercubuana.ac.id/id/eprint/52877

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