Pengaruh Leverage dan Proporsi Dewan Komisaris Independen Terhadap Luas Pengungkapan Intellectual Capital
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Institusion

Universitas Katolik Musi Charitas

Author

Veronica, Maylani

Subject

L Education (General) 

Datestamp

2021-07-28 01:59:35 

Abstract :
This study aims to analyze the influence of leverage and proportion of independent commissioners of Intellectual Capital disclosure by focusing on the banking companies listed in Indonesia Stock Exchange with research period in 2016-2019. The data used in this research are secondary data. The population in this study are banking companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained of 164 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that leverage positively affect Intellectual Capital disclosure and proportion of independent commissioners has no positively effect on Intellectual Capital disclosure. Keywords: Leverage, Proportion of Independent Commissioners, Intellectual Capital disclosure. 

File :
EA-2021-1721012-cover.pdf
EA-2021-1721012-abstract.pdf
EA-2021-1721012-complete.pdf
EA-2021-1721012-summary_id.pdf
EA-2021-1721012-tableofcontent.pdf
EA-2021-1721012-chapter1.pdf
EA-2021-1721012-chapter2.pdf
EA-2021-1721012-chapter3.pdf
EA-2021-1721012-chapter4.pdf
EA-2021-1721012-conclusion.pdf
EA-2021-1721012-referance.pdf
EA-2021-1721012-attachment.pdf