Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal Competitive Jurnal Akuntansi dan Keuangan
SISKA ARIYANTI
UNIVERSITAS MUHAMMADIYAH TANGERANG
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, LEVERAGE, RETURN ON ASSETS DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016) MULYADI MULYADI; SISKA ARIYANTI
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.918

Abstract

The purpose of this research is to know the effect of firm size, age of company, leverage, return on assets and commissioner independent partially and together at Manufacturing companylisted on the Indonesia Stock Exchange (IDX). The research period used is 4 years the period 2013-2016. The study population includes all Manufacturing companies listed on Indonesia Stock Exchange period 2013-2016. Technique of Sampling by using technique of purposive sampling. Based on the predetermined criteria a sample of 20 companies was obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. method  of data analysis used regression analysis of panel data. The results of this study indicate that return on assets affect the diosclosure of of intellectual capital, while firm size, age of company, leverage, and independent commissioner have no effect on intellectual capital disclosure.  Keywords: Firm Size, Age of Company, Leverage, Return On Assets, Independent Commissioner, Intellectual Capital Disclosure
Co-Authors Mulyadi Mulyadi