PENGARUH FIRM SIZE, TIPE INDUSTRI, LEVERAGE PADA PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Perusahaan Manufaktur Yang Listing Di BEI Tahun 2014-2016)

Abstract

Abstraksi
The purpose of this study is to analyze the effect of firm size, type of
industry, leverage on intellectual capital disclosure at manufacturing companies
in Indonesia Stock Exchange (BEI). The independent variables in this study are
firm size, type of industry, leverage while the dependent variable is intellectual
capital disclosure. The sample in this study is the annual report of manufacturing
companies in BEI in 2014-2016. Samples were taken by purposive sampling
method. The analysis used in this research is multiple linear regression analysis.
The results showed that all independent variables ie firm size, type of industry,
leverage have a significant influence on intellectual capital disclosure.
Keywords
:
Firm Size, Industrial Type, Leverage, Intellectual
Capital Disclosure