PENGARUH KEPEMILIKAN ASING, LEVERAGE, UMUR LISTING, DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL

MURSYIDAN, MUHAMMAD IZZAN (2015) PENGARUH KEPEMILIKAN ASING, LEVERAGE, UMUR LISTING, DAN TIPE AUDITOR TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL. S1 thesis, Universitas Negeri Jakarta.

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Abstract

MUHAMMAD IZZAN MURSYIDAN. The Influence of Foreign Ownership, Leverage, Listing Age, and Type of Auditor on Intellectual Capital Disclosure. State University of Jakarta. 2015. This study aimed to examine the effect of foreign ownership, leverage, listing age, and type of the auditor on the disclosure of intellectual capital. The dependent variable in the form of disclosure of intellectual capital is measured using a disclosure score based on framework of Sveiby (1997) amounted to 25 points. Meanwhile, for the independent variable in the form of foreign ownership is measured by the percentage of foreign ownership in the company; leverage is calculated by the percentage change in EBIT divided by the percentage change in sales; listing age is measured by listing age of companies on the Stock Exchange, and the type of auditor is measured using code 1 for big four auditors and 0 for non-big four auditors. This study uses secondary data with the population of financial sector’s companies that published foreign ownership information and listed on BEI during 2011-2013. Samples were selected based on purposive sampling and acquired 40 companies. This study uses multiple linear regression analysis to test the hypothesis with the help of Eviews 8. The results of the analysis conducted proved that leverage and the type of auditor have a positive and significant relationship to the disclosure of intellectual capital. While foreign ownership and listing age have no effect on the disclosure of intellectual capital. Keywords: Foreign Ownership, Leverage, Listing Age, Type of Auditor, Intellectual Capital Disclosures

Item Type:	Thesis (S1)
Additional Information:	Pembimbing I: Unggul Purwohedi, SE, M.Si, Ph.D ; Pembimbing II: Yunika Murdayant, SE, M.Si, M.Ak
Subjects:	Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Analisis Data Akuntansi (Data Processing and Analysis of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Pendidikan dan Riset Akuntansi (Education and Reserach of Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Manajemen Investasi, Manajemen Modal, Kapitalisasi (Management of Investment, Capitalization)
Divisions:	Fakultas Ekonomi > S1 Akuntansi
Depositing User:	Budi Siswanto
Date Deposited:	12 Mar 2018 04:50
Last Modified:	12 Mar 2018 04:50
URI:	http://repository.fe.unj.ac.id/id/eprint/3691

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