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PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL DI DALAM LAPORAN TAHUNAN (STUDI PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009)

Dwiputri Sutanto, Felicia and Supatmi, Supatmi (2012) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP TINGKAT PENGUNGKAPAN INFORMASI INTELLECTUAL CAPITAL DI DALAM LAPORAN TAHUNAN (STUDI PADA INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009). SEMINAR NASIONAL DAN CALL FOR PAPERS . ISSN 978-979-3649-65-8

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Abstract

The objective of this research is to examine the empirical evidence on the influence of firm characteristics on the level of disclosure of intellectual capital information disclosed in the annual reports of listed companies on the Indonesian Stock Exchange 2009. Characteristics of the company will be seen from the company's size, ownership structure, corporate base, profitability, leverage, and firm age. The sample used in this study was 46 annual reports of listed manufacturing companies on the Stock Exchange in 2009. Sampling techniques performed by the method of purposive sampling. Dependent variable of this study is the level of intellectual capital disclosure measured by the number of items disclosed in comparison with the existing number of indicators. While the independent variables in this study a company's size as measured by the natural logarithm of market capitalization of shares held by the company, the ownership structure as measured by the large proportion of public ownership to total shares outstanding at the end of the year, the company base, profitability as measured by ROA firms, leverage as measured by the ratio of liabilities to total assets, and firm age as measured by the length of firms listing on the Indonesian Stock Exchange until 2009. Multiple regression analysis is used to test the hypothesis. The results of this study found the average of intellectual capital disclosure level is 40.87%. This research also found that company size has a positive significant influence on the level of intellectual capital disclosure. While the ownership structure, corporate base, profitability, leverage, and firm age has no significant effect on the level of intellectual capital disclosure.

Item Type: Article
Uncontrolled Keywords: Disclosure level, intellectual capital, company characteristics
Subjects: H Social Sciences > HG Finance
Faculty / Institution: ?? Proceedings ??
Depositing User: User Proceeding
Date Deposited: 03 Jul 2012 04:35
Last Modified: 05 Jul 2012 04:10
URI: http://eprints.unisbank.ac.id/id/eprint/180

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