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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA EDU CIVIC Jurnal Ilmu Lingkungan Jurnal Ilmu Administrasi Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Empathy : Jurnal Fakultas Psikologi Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Accounting Analysis Journal Economic Education Analysis Journal QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama JURNAL ATOMIK Cetta: Jurnal Ilmu Pendidikan Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JKM (Jurnal Kebidanan Malahayati) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Community Development Journal: Jurnal Pengabdian Masyarakat INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS Eastasouth Journal of Effective Community Services JURNAL MULTIDISIPLIN ILMU AKADEMIK Sharef: Journal of Sharia Economics and Finance Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Bakti Humaniora
Linda Agustina
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Komisaris Independen sebagai Pemoderasi Pengaruh Leverage, Tipe Auditor, dan Kapitalisasi Pasar terhadap Intellectual Capital Disclosure Muhammad Hadi Kusumah; Linda Agustina
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.689

Abstract

The purpose of this study is to analyze the effect of leverage, the type of auditor, and market capitalization against Intellectual Capital Disclosure by moderated by independent commissioners. This study uses a quantitative method. The company included in the LQ45 index listed on the IDX in 2017-2019 a number of 102 was used as a population in this study. Purposive Sampling is a sampling technique and obtained 34 companies, so the research analysis unit was 102. The documentation method was used in this study as the data collection technique. Moderated regression analysis is used as a data analysis technique. Disclosure of Intellectual Capital Company LQ45 in 2017-2019 was obtained by an average of 60%. These results indicate the level of disclosure carried out by the LQ45 company in a high category. However, the government should make rules as a clear guideline regarding the disclosure of intellectual capital so that each company has clear guidelines to reveal the disclosure of intellectual capital and is encouraged to carry out wider disclosures.
Co-Authors - FACHRURROZIE - Kusmuriyanto Abiprayasa Kawiswara Weko Hartoyo, Abiprayasa Kawiswara Weko Adelina Citradewi Aditya Hernawan, Aditya Ahmad Fauzan Ahmad Sopyan Ahwan Sholih Ain Hajawiyah Ain Hajawiyah Aisyah Putri Rachmadanty Akka Latifah Jusdienar Akmal, M Amir Mahmud Anak Agung Istri Sri Wiadnyani Apriliana, Siska Athoillah Athoillah, Athoillah Atta Putra Harjanto Defani Audita Putri Desi Ratnasari Dhini Suryandari, Dhini dianawati, dianawati Djoko Sanjoto Dwi Anggoro Saputro, Dwi Anggoro Dwi Fatmasari Eka Setiawati Eloking Surya Sekar Mahardika, Eloking Surya Sekar Esti Sirait Febri Zaini Aulia, Febri Zaini Ferliana, Nia Ferliana, Nia Fitrarena Widhi Rizkyana Fitriyah, Luluk Hafidz Hening Waskito, Hafidz Hening Hana, Bea Harjanto, Atta Putra Hasan Mukhibad Hendra Simanjuntak Hendy Bayu Satriawan, Hendy Bayu I Ketut Mahardika Ibnu Reza Ashkhabi, Ibnu Reza Ihlashul’amal, Muhammad Indah Anisykurlillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrianingsih, Indrianingsih Insani Khikmawati Khikmawati, Insani Khikmawati Jati, Kuat Waluyo Kayati, I N Khumairoh, Nur Annisa Khumairoh, Nur Annisa Kuat Waluyo Jati Kuncoro, Sarwo Kuncoro, Sarwo Lady Octaviani Iqmi Lianasari, Ika Yekti Muhammad Ali Rif’an Muhammad Hadi Kusumah Muhammad Ihlashul'amal Muhammad Khafid Muhammad Tahir Nur Alimah, Nur Prabowo Yudo Jayanto Primadhani Dyah Larasati Suyatno Rahayu, Rita Ramadhani, Chintiya Febiana Rayendra Wahyu Bachtiar Restianti, Tya Restianti, Tya Retnoningrum Hidayah Rizkyana, Fitrarena Widhi Rohmah, Fian Tri Saibun Sitorus Saputri, Nio Setya Sari, Siti Nurmala Septian Fahmi Fahluzy, Septian Fahmi Shanie Sukmawati, Shanie Siti Munawaroh Sriningsih Sriningsih, Sriningsih Sukirman - Sularsih, Suci sulistiani, Ana Syaiful Anwar Tago, Mahli Zainuddin Triana Setyawardani Triana Yuni Astuti Trisni Suryarini Wakhidyah, sasti Handayani Zahid, Anwar Zainuddin, Mahli