This Author published in this journals
All Journal Jurnal Ekonomi
Sukrisno Agoes
Faculty of Economics and Business, Tarumanagara University, Jakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Faktor-Faktor Yang Memengaruhi Intellectual Capital Disclosure Pada Perusahaan Manufaktur Cynthia Tatang; Sukrisno Agoes; Henny Wirianata
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.877

Abstract

The purpose of this research was to examine the effect of profitability, leverage, firm size, institutional ownership, and independent commissioner on intellectual capital disclosure in manufacturing companies listed on the Indonesia Stock Exchange in the period 2018-2020. This research used 68 manufacturing companies as samples after being selected by purposive sampling method. The data was processed using the EViews 12 SV program. The result of this research showed that firm size and institutional ownership had positive effect on intellectual capital disclosure, while profitability, leverage, and independent commissioner had no effect on intellectual capital disclosure.