Elsha, Yelya and Siti, Nurhayati Nafsiah and Andrian, Noviardy PENGARUH PENERAPAN STANDAR AKUNTANSI DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL. Seminar Nasional Ekonomi dan Bisnis.
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Abstract
The aim of this study to find out intellectual capital disclosures in the annual report issued by companies listed on the BEI. This research was conducted by examining the effect of IFRS convergence, firm size, leverage, and profitability on the disclosure of intellectual capital. The sample used in this study were 12 companies listed on the BEI in 2012-2014. These samples were selected using purposive sampling method. Statistical analysis showed that the average information about intellectual capital that dungkapkan by companies only 8%. Based on the partial test results show that the size of the company's significant positive effect on Intellectual Capital Disclosures. While IFRS Convergence, Leverage and Profitability significant negative effect on the Intellectual Capital Disclosures. Based on the test results show that the simultaneous convergence of IFRS, Company Size, Leverage and Profitability affect the Intellectual Capital Disclosures.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | Mrs Sitti Nurhayati |
| Date Deposited: | 14 Jun 2016 01:09 |
| Last Modified: | 14 Jun 2016 01:09 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/2831 |
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