PENGARUH PENERAPAN STANDAR AKUNTANSI DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL.

Elsha, Yelya and Siti Nurhayati Nafsiah, Siti Nurhayati Nafsiah and Andrian Noviardy, Andrian Noviardy (2022) PENGARUH PENERAPAN STANDAR AKUNTANSI DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL. PENGARUH PENERAPAN STANDAR AKUNTANSI DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL.

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Abstract

The aim of thisstudyto find outintellectual capitaldisclosuresin the annual reportissuedby companieslistedon the BEI. This research wasconducted by examiningthe effect ofIFRSconvergence, firm size, leverage, and profitabilityon the disclosure ofintellectual capital. The sample usedin this studywere 12companies listedon the BEIin2012-2014. These samples wereselected usingpurposive sampling method. Statistical analysisshowedthat the averageinformation aboutintellectual capitalthatdungkapkanby companiesonly8%. Based onthe partial testresultsshow thatthe size of thecompany'ssignificant positive effect onIntellectual CapitalDisclosures. WhileIFRS Convergence, LeverageandProfitabilitysignificant negative effect onthe IntellectualCapitalDisclosures. Based on thetest resultsshowthat thesimultaneousconvergence ofIFRS, Company Size, LeverageandProfitabilityaffect theIntellectual CapitalDisclosures.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Mr Edi Surya Negara
Date Deposited:	19 Jun 2022 12:36
Last Modified:	19 Jun 2022 12:36
URI:	http://eprints.binadarma.ac.id/id/eprint/12566

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