ANALISIS PENGARUH UKURAN PERUSAHAAN, RASIO PROFITABILITAS, DAN RASIO LEVERAGE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014)

MAISYA, PRATIWI (2015) ANALISIS PENGARUH UKURAN PERUSAHAAN, RASIO PROFITABILITAS, DAN RASIO LEVERAGE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014). Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to examine the effect of firm size, profitability ratio, and leverage ratio on intellectual capital disclosure in banking companies listed in Indonesia Stock Exchange 2012-2014. Data used is secondary data from the Indonesia Stock Exchange (IDX) which taken from the company's Annual Reports. Sample was selected using purposive sampling method. The sample used is 31 banking companies listed in Indonesia Stock Exchange for three years (2012-2014). Multiple regression analysis is used to test the hypothesis. The results of analysis showed that the size of the company has significant effect on the intellectual capital disclosure, while profitability ratio and leverage ratio have no significant effect on the intellectual capital disclosure. Whereas simultaneously firm size, profitability ratio, and leverage ratio have significant effect on intellectual capital disclosure. Keywords: Intellectual Capital Disclosure, Firm Size, Profitability Ratio, Leverage Ratio

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