Pengaruh pengungkapan intellectual capital terhadap nilai perusahaan, dengan struktur pemegang saham sebagai variabel moderasi
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Institusion
Universitas Katolik Musi Charitas
Author
Albert, Christoper
Subject
HG Finance
Datestamp
2022-04-08 07:26:44
Abstract :
This study is aimed to determine the effect of intellectual capital disclosure on firm value with stakeholder structure as moderating variable. The sample used in this research is companies listed in Indonesia Stock Exchange and publish annual reports in 2016-2018 which there are 106 companies chosen using purposive sampling method. The independent variable is intellectual capital disclosure measured by percentage of intellectual capital disclosure. The dependent variable is the firm value measured by the ratio of Tobin's Q. The moderating variables is stakeholder structure valued by dummy method. The data analysis method used in this research is Moderated Regression Analysis (MRA) with SPSS 21. The result of this research shows that 1) stakeholder structure which projected by foreign investors ownership can moderated relation between intellectual capital disclosure to firm. 2) stakeholder structure which projected by individual investors ownership can?t moderated relation between intellectual capital disclosure to firm. 3) stakeholder structure which projected by instituonal investors ownership can moderated relation between intellectual capital disclosure to firm. 4) stakeholder structure which projected by foreign investors ownership can?t moderated relation between intellectual capital disclosure to firm.
This study is aimed to determine the effect of intellectual capital disclosure on firm value with stakeholder structure as moderating variable. The sample used in this research is companies listed in Indonesia Stock Exchange and publish annual reports in 2016-2018 which there are 106 companies chosen using purposive sampling method. The independent variable is intellectual capital disclosure measured by percentage of intellectual capital disclosure. The dependent variable is the firm value measured by the ratio of Tobin's Q. The moderating variables is stakeholder structure valued by dummy method. The data analysis method used in this research is Moderated Regression Analysis (MRA) with SPSS 21. The result of this research shows that 1) stakeholder structure which projected by foreign investors ownership can moderated relation between intellectual capital disclosure to firm. 2) stakeholder structure which projected by individual investors ownership can?t moderated relation between intellectual capital disclosure to firm. 3) stakeholder structure which projected by instituonal investors ownership can moderated relation between intellectual capital disclosure to firm. 4) stakeholder structure which projected by foreign investors ownership can?t moderated relation between intellectual capital disclosure to firm.
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EA-2020-1621121P-COVER.pdf
EA-2020-1621121P-ABSTRACT.pdf
EA-2020-1621121P-COMPLETE.pdf
EA-2020-1621121P-SUMMARY_ID.pdf
EA-2020-1621121P-TABLEOFCONTENT.pdf
EA-2020-1621121P-CHAPTER1.pdf
EA-2020-1621121P-CHAPTER2.pdf
EA-2020-1621121P-CHAPTER3.pdf
EA-2020-1621121P-CHAPTER4.pdf
EA-2020-1621121P-CONCLUSION.pdf
EA-2020-1621121P-REFERENCE.pdf
EA-2020-1621121P-ATTACHMENT.pdf
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