Kusumawardhani, Indra (2012) PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN INFORMASI MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. BULETIN EKONOMI JURNAL MANAJEMEN, AKUNTANSI DAN EKONOMI PEMBANGUNAN, 10 (1). pp. 75-84. ISSN 1410-2293
|
Text
Buletin Ekonomi 2012.pdf Download (12MB) | Preview |
Abstract
The objective of the study was to analyza the effect of firm characteristics on Intellactual Capital Disclosure (ICD). Purposive sampling is used to determine a sample of 22 firms form all popullation listen banking companies in Indonesia Stock Exchange from 2006-2009. Result indicated that the ownership concentration, leverage, and age did not effect the Intellectual Capital Disclosure, while board independen and firm size affected teh Intellectual Capital Disclosure. Keywords: Intellectual Capital Disclosure, Firms Characteristics.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | SE MSc. Ak Indra Kusumawardhani |
| Date Deposited: | 25 May 2018 04:41 |
| Last Modified: | 31 May 2018 03:42 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/15185 |
Actions (login required)
 |
View Item |