Academia Open
Vol 5 (2021): December

The Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure

Nourma Ninil Alfariza (Universitas Muhammadiyah Sidoarjo)
Sigit Hermawan (Universitas Muhammadiyah Sidoarjo)

Article Info

Publish Date
28 Dec 2021

Abstract

This study aims to determine the Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure (Studies on High IC Intensive manufacturing companies listed on the IDX in 2015-2018). The sampling method used is purposive sampling method. The number of companies sampled in this study are 12 High IC Intensive Manufacturing Companies Listed on the IDX for the 2015-2018 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that institutional ownership has an effect on Extent Intellectual Capital Disclosure. Firm size has an effect on Extent Intellectual Capital Disclosure. Influential R&D Extent Intellectual Capital Disclosure. Institutional ownership, company size, research and development affect the Extent Intellectual Capital Disclosure.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
2719.913 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Academia Open
Website

Abbrev

acopen

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Description

Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This ...