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