Garuda - Garba Rujukan Digital

Jurnal Keuangan dan Bisnis

Vol 17 No 2 (2019): Jurnal Keuangan dan Bisnis Edisi Oktober Volume 17 Nomor 2 Tahun 2019

Chen, Ming (Unknown)

Publish Date
24 Oct 2019

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.

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