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All Journal EL-MUHASABA Jurnal Keuangan dan Bisnis Journal of Enterprise and Development (JED) Jurnal Akuntansi Jurnal Informasi Akuntansi
Ming Chen
STIE Musi Palembang
Economics, Econometrics & Finance Education

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Journal : Jurnal Keuangan dan Bisnis

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Pengaruh Ukuran Perusahaan Terhadap Intellectual Capital Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Chen, Ming
Jurnal Keuangan dan Bisnis Vol 17 No 2 (2019): Jurnal Keuangan dan Bisnis Edisi Oktober Volume 17 Nomor 2 Tahun 2019
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.908 KB) | DOI: 10.32524/jkb.v17i2.580

Abstract

The purpose of this study is to test emprically whether the size of the company influences the disclosure of intellectual capital. In this study variables, the size of company is proxies by market capitalization, whereas the disclosure of intellectual capital is measured by the ICD Index which amounts to 25 items. The sample of this study is manufacturing companies listed on yhe Indonesia Stock Exchange from 2014 to 2017. This study uses simple regression analysis and uses SPSS 22 tools. The results of this study are the size of the company influences the disclosure of intellectual capital.
Co-Authors Heriyanto Heriyanto Lyani, Erni Wijaya, Prisca Adelia