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Journal : Accounting Analysis Journal

The Effect of Firm Size, Profitability, and Leverage on Intellectual Capital Disclosure with Audit Committee as Moderator Septiana, Septiana; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42066

Abstract

The study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure with audit committee as a moderator. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2014-2016 that is 48 companies. The sample was chosen by purposive sampling method with some criteria so that it was obtained 24 companies with 72 analysis units. The data analysis technique used was moderating regression analysis that processed with SPSS 21. The result of this study showed that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have positive effects but insignificant. The audit committee moderates the influence of firm size on intellectual capital disclosure but the audit committee cannot moderate the influence of profitability and leverage on intellectual capital disclosure. The conclusion of this study is large companies and companies that have high debt levels can minimize business risk by disclosing intellectual capital. Keyword: Audit Committee; Firm Size; Intellectual Capital Disclosure; Leverage; Profitability
The Effect of Firm Size, Profitability, and Leverage on Intellectual Capital Disclosure with Audit Committee as Moderator Septiana, Septiana; Subowo, Subowo
Accounting Analysis Journal Vol 9 No 3 (2020): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i3.42066

Abstract

The study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure with audit committee as a moderator. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2014-2016 that is 48 companies. The sample was chosen by purposive sampling method with some criteria so that it was obtained 24 companies with 72 analysis units. The data analysis technique used was moderating regression analysis that processed with SPSS 21. The result of this study showed that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have positive effects but insignificant. The audit committee moderates the influence of firm size on intellectual capital disclosure but the audit committee cannot moderate the influence of profitability and leverage on intellectual capital disclosure. The conclusion of this study is large companies and companies that have high debt levels can minimize business risk by disclosing intellectual capital. Keyword: Audit Committee; Firm Size; Intellectual Capital Disclosure; Leverage; Profitability
Co-Authors A Hakim, Nurman Afif Nurul Hidayati, Afif Nurul Ahyuni, Destieka Alfiani , Tina Ali Imron Amirudin , Ikhwan Amri, Wahyu Khoirul Andini, Siti N Andini, Siti Novridha Antie, Santri Anung Wahyudi Ari Wahyuni Aryani Saputri Asidi, Juhdi Astindari Astindari, Astindari Astuti , Dewi Ceri, Bunia Chrisna P Pradana, Onny DAHLIA WULAN SARI Debi, Puspita Dewi Dedy Miswar Desia Kaharuddin Dulbari, Dulbari Dwi Murtiastutik Eka Erlinda Syuriani, Eka Erlinda Elliska Murni Harfinda Elvi M.Si Zuriyani Elvin Kinanti Paramuditha Erlinda Syuriani, Eka Ery Baskoro, Ery Evi Rosmiyati Evi Yunita Sari, Evi Yunita Ezha, Vira Fadilla, Reza Fakhiroh , Zaqiyatul Febrianti , Almaida Ayunda Gustina, Novia H Zaini, Akbar Hanapi Fadliyansyah, Muhamad Heni Pujiastuti Hidayat Saputra, Hidayat Hidayatullah Zaini, Akbar Hidayatulloh, Akbar Imam Syafei Indah Purnamasari INDROPO AGUSNI Jaenudin Kartahadimaja Jamaludin Adimiharja, Jamaludin Jusuf Barakbah, Jusuf Khaerunisah , Anis Kosdamika, Yuhandra Conli Kususiyah Kususiyah Kususiyah Lestaria, Farmingga Lia Dwi Jayanti Linda Linda Mariana Mariana Martodiharjo, Sunarko Maylita Sari, Maylita Meiratania, Marisa MP Drs. Dasrizal MP Drs. Dasrizal MUHAMMAD HANAPI N Andini, Siti Nani Suwarni Nasher, Fuad Nehemia, Andika Novridha Andini, Siti Pangestu, Gigih Budhiawan Pradana, Onny Chrisna P Prasetiawati, Prasetiawati Putri Nadilah Putri, Yuriska Dewi Suwarno Qurniasih, Ilmawati RAHAYU, WIDYA Rahmadewi Rahmadewi Ratna Dewi Ria Andriana Ria Putri, Ria Rusdi Evizal Rustianti, Ida Saloko, Yogo Tri Septyarini, Epsilandri Siregar, Achis Martua siti romadoni Subiyanto, Didik Subowo Subowo Suciarti Nur Adha Sugiyanto , Sugiyanto Sulistia Ningsih, Sulistia Sunarto Sunarto Suparman Arif Suskandini Ratih Dirmawati Sutrisno , Sutrisno Taisa, Rianida tania, tania Tianigut, Gut Wijaya, Ardi Anjungie Wahyu Yudi Abdul Majid, Yudi Abdul Yuriansyah Yuriansyah, Yuriansyah Yusuf Wibisono Zaini, Akbar H