Profitabilitas Pemoderasi Determinan Pengungkapan Modal Intelektual

This research aims to analyze the effect of age, size, managerial ownership, and leverage on Intellectual Capital Disclosure (ICD) with earnings per share as a moderating variable. The population of this research is companies listed on the LQ 45 Index. The sampling method used to determine the sampl...

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Bibliographic Details
Main Authors: Hasan Mukhibad, Meyliani Eka Setyawati
Format: Article
Language:English
Published: Universitas Udayana 2019-01-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/41319