Image of Pengaruh Rasio Keuangan Dan Non Keuangan Terhadap Pengungkapan Modal Intelektual (Studi Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)
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Pengaruh Rasio Keuangan Dan Non Keuangan Terhadap Pengungkapan Modal Intelektual (Studi Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015)

Objectives to be achieved in this study are as follows: (1) To test the effect of leverage on intellectual capital disclosure. (2) To test the effect of profitability on intellectual capital disclosure. (3) To examine the effect of firm size on intellectual capital disclosure. (4) To examine the effect of corporate growth on intellectual capital disclosure. (5) To examine the effect of the number of boards of commissioners on intellectual capital disclosure. This research is a quantitative research. This research was conducted on various industry sectors listed on Indonesia Stock Exchange. The population in this study is a multi-industry sector companies listed on the Indonesia Stock Exchange 2013-2015. Sample is part of population which in this research is obtained by purposive sampling method of industrial miscellaneous sector which listed in Bursa Efek Indonesia year 2013-2015. Based on sample selection criteria that meet the sample criteria are as many as 26 companies. The result shows that leverage give a significant influencein intellectual capital disclosure is 0,4%. Profitability give a significant influence in intellectual capital disclosure is 2,6%. Firm size give a significant influence in intellectual capital disclosure is 0%. Firm growth has no significant influence in intellectual capital disclosure is 36,6%. And, commissioners board sizehas no significant influence in intellectual capital disclosure is 6,7%. The magnitude of influence (R2) of leverage, protitability, firm size, firm growth and commisioners board size toward the intellectual capital disclosures is 34%. While the remaining 66% is influenced by other variables.
Keyword: financial, non financial ratio, intellectual capital disclosures

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0156)
02 03. 117 (0156)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 117 (0156)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
xiii, 122 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0156)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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