FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE
The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemical sub sectors that registered on the Indonesi...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Universitas 17 Agustus 1945 (UNTAG) Semarang
2021-07-01
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| Series: | Media Ekonomi dan Manajemen |
| Subjects: | |
| Online Access: | http://jurnal.untagsmg.ac.id/index.php/fe/article/view/1820 |
| _version_ | 1818848207622373376 |
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| author | Fitri Ella Fauziah Murharsito Murharsito |
| author_facet | Fitri Ella Fauziah Murharsito Murharsito |
| author_sort | Fitri Ella Fauziah |
| collection | DOAJ |
| description | The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemical sub sectors that registered on the Indonesia Stock Exchange in the period of 2019. The sample was determined by using a method of purposive sampling, there were 104 samples. This research used multiple linear regression methods. Partly, the results of this analysis show that only firm size has an influence on intellectual capital disclosure. Meanwhile, the audit committee, business complexity and leverage have no significance on the disclosure of intellectual capital. |
| first_indexed | 2024-12-19T06:13:41Z |
| format | Article |
| id | doaj.art-77f36a80dea14df28a80e4878d741aaf |
| institution | Directory Open Access Journal |
| issn | 0854-1442 2503-4464 |
| language | Indonesian |
| last_indexed | 2024-12-19T06:13:41Z |
| publishDate | 2021-07-01 |
| publisher | Universitas 17 Agustus 1945 (UNTAG) Semarang |
| record_format | Article |
| series | Media Ekonomi dan Manajemen |
| spelling | doaj.art-77f36a80dea14df28a80e4878d741aaf2022-12-21T20:32:57ZindUniversitas 17 Agustus 1945 (UNTAG) SemarangMedia Ekonomi dan Manajemen0854-14422503-44642021-07-0136213615510.24856/mem.v36i2.18201204FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSUREFitri Ella Fauziah0Murharsito Murharsito1Universitas Islam Nahdlatul Ulama’ (UNISNU) JeparaUniversitas Islam Nahdlatul Ulama’ (UNISNU) JeparaThe objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemical sub sectors that registered on the Indonesia Stock Exchange in the period of 2019. The sample was determined by using a method of purposive sampling, there were 104 samples. This research used multiple linear regression methods. Partly, the results of this analysis show that only firm size has an influence on intellectual capital disclosure. Meanwhile, the audit committee, business complexity and leverage have no significance on the disclosure of intellectual capital.http://jurnal.untagsmg.ac.id/index.php/fe/article/view/1820firm sizeleverageaudit committeebusiness complexityintellectual capital disclosure. |
| spellingShingle | Fitri Ella Fauziah Murharsito Murharsito FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE Media Ekonomi dan Manajemen firm size leverage audit committee business complexity intellectual capital disclosure. |
| title | FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE |
| title_full | FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE |
| title_fullStr | FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE |
| title_full_unstemmed | FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE |
| title_short | FIRM SIZE AS DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE |
| title_sort | firm size as determinants of intellectual capital disclosure |
| topic | firm size leverage audit committee business complexity intellectual capital disclosure. |
| url | http://jurnal.untagsmg.ac.id/index.php/fe/article/view/1820 |
| work_keys_str_mv | AT fitriellafauziah firmsizeasdeterminantsofintellectualcapitaldisclosure AT murharsitomurharsito firmsizeasdeterminantsofintellectualcapitaldisclosure |