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- W3041359095 abstract "The purpose of this study is to analyze the effect of firm characteristics on intellectualcapital disclosure. Independent variables in this study were company size,profitability, and leverage. The dependent variable is intellectual capital disclosure.Agency theory is the basic theory used to explain the effect of company size,profitability, and leveragi on intellectual capital disclosure. The population in thisstudy were LQ45 companies that listing in IDX at 2011 - 2012. Sample selectd bypurposed sampling method. The data heve been collected will analyzed usingregression. The result of this study found that company size have a significant effecton intellectual capital disclosure. The profitability and leverage have no effect onintellectual capital disclosure." @default.
- W3041359095 created "2020-07-16" @default.
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- W3041359095 date "2018-05-31" @default.
- W3041359095 modified "2023-09-25" @default.
- W3041359095 title "PENGUNGKAPAN MODAL INTELEKTUAL DITINJAU DARI KARAKTERISTIK PERUSAHAAN" @default.
- W3041359095 doi "https://doi.org/10.35129/simak.v16i01.10" @default.
- W3041359095 hasPublicationYear "2018" @default.
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