PENGUNGKAPAN MODAL INTELEKTUAL DITINJAU DARI KARAKTERISTIK PERUSAHAAN

Studi pada Perusahaan Go Public yang Tergabung dalam Indeks LQ45 tahun 2011 sampai 2012

Abstract

The purpose of this study is to analyze the effect of firm characteristics on intellectual
capital disclosure. Independent variables in this study were company size,
profitability, and leverage. The dependent variable is intellectual capital disclosure.
Agency theory is the basic theory used to explain the effect of company size,
profitability, and leveragi on intellectual capital disclosure. The population in this
study were LQ45 companies that listing in IDX at 2011 - 2012. Sample selectd by
purposed sampling method. The data heve been collected will analyzed using
regression. The result of this study found that company size have a significant effect
on intellectual capital disclosure. The profitability and leverage have no effect on
intellectual capital disclosure.