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Thresya Stephani
Universitas Diponegoro
Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE(ICD) Stephani, Thresya; Yuyetta, Etna Nur Afri
JURNAL AKUNTANSI DAN AUDITING Volume 7, Nomor 2, Tahun 2011
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.084 KB) | DOI: 10.14710/jaa.7.2.111-121

Abstract

Increased attention regarding intellectual capital as a dominant factor in the growingcompetitiveness and strength of a firm has encouraged the organizations to disclose theirintellectual capital. This study aims to analyze the factors that affect the disclosure of intellectualcapital, namely firm size, firm age, leverage, profitability, and type of auditor in a firm. Thesamples used were secondary data from the Indonesia Stock Exchange (IDX) Annual Report ofmanufacturing companies listed on the Stock Exchange in 2008-2010. Samples were taken witha purposive sampling method, and who meet the criteria for sample selection. This study usesMultiple Linear Regression Analysis, with t statistics test the hypothesis testing and statistical testF. The results showed that firm size, leverage, and type of auditor affect the intellectual capitaldisclosure(ICD). However, firm age and profitability has no effect on ICD
Co-Authors Etna Nur Afri Yuyetta