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All Journal Journal Of Management Science (JMAS) JURNAL LENTERA BISNIS Jurnal Manajemen Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) JURNAL ILMIAH GLOBAL EDUCATION International Journal of Economic, Technology and Social Sciences (Injects) Nomico
Rahmat Hidayat
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Journal : JURNAL ILMIAH GLOBAL EDUCATION

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MODEREASI RETURN ON ASET PADA DETERMINAN INTELECTUAL CAPITAL Rahmat Hidayat; Edisah Putra Nainggolan
Jurnal Ilmiah Global Education Vol. 4 No. 1 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 1, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i1.665

Abstract

This study aims to analyze the moderation of return on assets on the factors that influence the disclosure of Intellectual Capital in industrial companies listed on the Indonesia Stock Exchange. The determining factors are company size and managerial ownership. The analysis technique used is multiple linear regression analysis. The results show that partially company size has an effect on Intellectual Capital disclosure, managerial ownership has an effect on Intellectual Capital disclosure, Return on Assets moderates the effect of company size and managerial ownership on Intellectual Capital disclosure, in Industrial companies which are listed on the Indonesia Stock Exchange
Co-Authors Ahmad Afandi Anggia Faradina Edisah Putra Nainggolan Gina Surna Marupa Siregar Parlindungan Parlindungan Siti Mujiatun Surya Sanjaya