Pengaruh Kepemilikan Institusional, Risiko Bisnis, Profitabilitas, Leverage Terhadap Pengungkapan Modal Intelektual Pada Sektor Perbankan
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Cahyani, Regita Imas
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2024-04-04 04:08:52
Abstract :
This research aims to examine the influence of institutional ownership, business risk, profitability and leverage on intellectual capital disclosure in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The dependent variable in this research is institutional ownership, business risk, profitability and leverage, while the independent variable is intellectual capital disclosure. The population in this research is all banking sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and the sample used was 105 data. To solve the problem in this research, multiple linear regression analysis techniques were used with the help of SPSS 21 software. This research shows that institutional ownership and business risk variables have a significant positive effect on intellectual capital disclosure. Profitability and leverage variables have no effect on intellectual capital disclosure. Keyword: Institutional Ownership, Business risk, Profitability, Leverage, Intellectual Capital Disclosure
This research aims to examine the influence of institutional ownership, business risk, profitability and leverage on intellectual capital disclosure in banking sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The dependent variable in this research is institutional ownership, business risk, profitability and leverage, while the independent variable is intellectual capital disclosure. The population in this research is all banking sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and the sample used was 105 data. To solve the problem in this research, multiple linear regression analysis techniques were used with the help of SPSS 21 software. This research shows that institutional ownership and business risk variables have a significant positive effect on intellectual capital disclosure. Profitability and leverage variables have no effect on intellectual capital disclosure. Keyword: Institutional Ownership, Business risk, Profitability, Leverage, Intellectual Capital Disclosure
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