Jurnal Ilmiah Universitas Batanghari Jambi
Vol 21, No 3 (2021): Oktober

Analisis Pengungkapan Modal Intelektual

Marfungatun Rahma (Unknown)
Minadi Wijaya (Unknown)
Tunggul Priyatama (Unknown)

Article Info

Publish Date
12 Oct 2021

Abstract

This study aims to analyze the effect of firm size, profitability, and leverage on intellectual capital disclosure in property and real estate companies listed on the IDX for the 2017-2019 period. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2017 - 2019. The sample used is 37 property and real estate companies with observations for three years totaling 111 units of analysis. The analytical method used is the multiple regression method. The results of this study indicate that firm size has a significant positive effect on intellectual capital disclosure, while profitability and leverage have no significant effect on intellectual capital disclosure.

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Journal Info
Jurnal Ilmiah Universitas Batanghari Jambi
Website

Abbrev

ilmiah

Publisher

Universitas Batanghari Jambi

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...