Determinant on Intellectual Capital Disclosure in Indonesian Listed Companies

Nahda, Meiriza (2022) Determinant on Intellectual Capital Disclosure in Indonesian Listed Companies. Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this research is to examine and analyze the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed companies. The data were collected from the 2020 annual reports of the 71 selected listed companies. The sampling method used stratified sampling. Model Analysis in this research is multiple linear regression analysis models. The results of this study showed that firm size, and industry type are determinants of IC disclosure (ICD) in the annual reports of Indonesian listed companies, while for the variables of profitability, leverage, and type of audit firm, which has no effect on the extent of ICD.

Item Type:	Thesis (Diploma)
Primary Supervisor:	Prof. Dr. Niki Lukviarman, SE, MBA, Ak, CA
Uncontrolled Keywords:	Intellectual capital, Voluntarily Disclosure, Annual reports, Determinants, Stratified Sampling, Public companies.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	s1 akuntansi internasional
Date Deposited:	24 Oct 2022 04:01
Last Modified:	24 Oct 2022 04:01
URI:	http://scholar.unand.ac.id/id/eprint/115264

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