Pengaruh Ukuran Perusahaan Terhadap Intellectual Capital Disclosure Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
The purpose of this study is to test emprically whether the size of the company influences the disclosure of intellectual capital. In this study variables, the size of company is proxies by market capitalization, whereas the disclosure of intellectual capital is measured by the ICD Index which amounts to 25 items. The sample of this study is manufacturing companies listed on yhe Indonesia Stock Exchange from 2014 to 2017. This study uses simple regression analysis and uses SPSS 22 tools. The results of this study are the size of the company influences the disclosure of intellectual capital.
Jurnal Keuangan dan Bisnis by JKB is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.