DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN
The purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism, and sustainable of value excellence for banking...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Ahmad Dahlan
2020-08-01
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| Series: | Jurnal Reksa |
| Subjects: | |
| Online Access: | http://journal2.uad.ac.id/index.php/reksa/article/view/2871 |
| _version_ | 1827334614893461504 |
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| author | Zamrud Mirah Delima Zuliyati Zuliyati |
| author_facet | Zamrud Mirah Delima Zuliyati Zuliyati |
| author_sort | Zamrud Mirah Delima |
| collection | DOAJ |
| description | The purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism, and sustainable of value excellence for banking companies in Indonesia for performance more optimally. The factors that tested in this research were leverage, earning growth, company size, board of commissioner size, company age, and business complexity toward intellectual capital disclosure. The method of data collecting in this research was taken banking companies which registered at Indonesia Stock Exchange in period 2013 until 2019 as the object. The sampling that used in this research was purposive sampling technique and gained the data of 175 companies which registered at Indonesia Stock Exchange in period 2013 until 2019. The method of analyze that used was multiple regression analysis. The result of the hypothesis testing in this research showed that leverage, company size, board of commissioner size, business complexity had significant influence, where as earning growth and company age were not effect toward intellectual capital disclosure. |
| first_indexed | 2024-03-07T17:59:16Z |
| format | Article |
| id | doaj.art-f7894e54c914470aab97b5636751db7c |
| institution | Directory Open Access Journal |
| issn | 2089-6581 2614-3720 |
| language | English |
| last_indexed | 2024-03-07T17:59:16Z |
| publishDate | 2020-08-01 |
| publisher | Universitas Ahmad Dahlan |
| record_format | Article |
| series | Jurnal Reksa |
| spelling | doaj.art-f7894e54c914470aab97b5636751db7c2024-03-02T11:19:37ZengUniversitas Ahmad DahlanJurnal Reksa2089-65812614-37202020-08-017213315010.12928/j.reksa.v7i2.28711173DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKANZamrud Mirah Delima0Zuliyati Zuliyati1Universitas Muria KudusUniversitas Muria KudusThe purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism, and sustainable of value excellence for banking companies in Indonesia for performance more optimally. The factors that tested in this research were leverage, earning growth, company size, board of commissioner size, company age, and business complexity toward intellectual capital disclosure. The method of data collecting in this research was taken banking companies which registered at Indonesia Stock Exchange in period 2013 until 2019 as the object. The sampling that used in this research was purposive sampling technique and gained the data of 175 companies which registered at Indonesia Stock Exchange in period 2013 until 2019. The method of analyze that used was multiple regression analysis. The result of the hypothesis testing in this research showed that leverage, company size, board of commissioner size, business complexity had significant influence, where as earning growth and company age were not effect toward intellectual capital disclosure.http://journal2.uad.ac.id/index.php/reksa/article/view/2871intellectual capital disclosureleverageearning growthcompany sizeboard of commissioner size |
| spellingShingle | Zamrud Mirah Delima Zuliyati Zuliyati DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN Jurnal Reksa intellectual capital disclosure leverage earning growth company size board of commissioner size |
| title | DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN |
| title_full | DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN |
| title_fullStr | DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN |
| title_full_unstemmed | DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN |
| title_short | DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN |
| title_sort | determinan pengungkapan modal intelektual pada perusahaan perbankan |
| topic | intellectual capital disclosure leverage earning growth company size board of commissioner size |
| url | http://journal2.uad.ac.id/index.php/reksa/article/view/2871 |
| work_keys_str_mv | AT zamrudmirahdelima determinanpengungkapanmodalintelektualpadaperusahaanperbankan AT zuliyatizuliyati determinanpengungkapanmodalintelektualpadaperusahaanperbankan |