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All Journal Jurnal Equity
Maharani Eka Putri
Universitas Islam Assyafi'iyah
Economics, Econometrics & Finance

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Pengaruh Corporate Governance Structure dan Leverage Terhadap Pengungkapan Intellectual Capital Sari Mujiani; Median Wilestari; Maharani Eka Putri
EQUITY Vol 23, No 2 (2020): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.1751

Abstract

The purpose of this research is to obtain empirical evidence about the effect of independent commissioner, foreign ownership and leverage on intellectual capital disclosure at indeks kompas 100 companies listed in Indonesia Stock Exchange in 2014-2018. This research used a purposive sampling technique to collect data and consisted of 12 companies listed on the Indonesia Stock Exchange in 2014-2018. The statistical method used in this research is used multiple linear regression analysis methods. In this research used the Eviews program, 9 version. The results of the research based on the tests that have been that independent commisioner not had a significant effect on intellectual capital disclosure, while foreign ownership and leverage had a significant positive effect on intellectual capital disclosure.
Co-Authors Median Wilestari Sari Mujiani