ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2019

The main objective of this research is to explore further the various factors that can influence the disclosure of intellectual capital. This test uses independent variables auditor reputation, leverage, independent commissioner, and profitability. Service companies listed on the IDX in the 2017-20...

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Bibliographic Details
Main Authors: Eunike Rosni Bohalima, Alsemeta Natafati Zai, Wilsa Road Betterment Sitepu
Format: Article
Language:Indonesian
Published: Universitas Sarjanawiyata Tamansiswa Yogyakarta 2021-05-01
Series:Akuntansi Dewantara
Subjects:
auditor's reputation
leverage
independent commissioner
profitability
intellectual capital disclosure.
Online Access:https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/9260

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