PENGARUH INTENSITAS RESEARCH & DEVELOPMENT, TIPE INDUSTRI, LEVERAGE, DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

FYRA MUZDALYA, . (2022) PENGARUH INTENSITAS RESEARCH & DEVELOPMENT, TIPE INDUSTRI, LEVERAGE, DAN PROFITABILITAS TERHADAP INTELLECTUAL CAPITAL DISCLOSURE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Pengaruh Intensitas Research & Development, Tipe Industri, Leverage, dan Profitabilitas terhadap Intellectual Capital Disclosure. Skripsi, Jakarta: Fakultas Ekonomi, Universitas Negeri Jakarta, 2022. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh intensitas research & development, tipe industri, leverage, dan profitabilitas terhadap intellectual capital disclosure. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dengan 67 perusahaan terpilih dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menggunakan data sekunder yang diperoleh dengan teknik dokumentasi dari laporan tahunan dan laporan keuangan. Data diolah dengan analisis regresi linear berganda dengan menggunakan software Eviews 12. Analisis statistik menunjukkan bahwa menunjukkan bahwa tingkat intellectual capital disclosure di Indonesia cukup tinggi yaitu 54%. Hasil penelitian menunjukkan bahwa tipe industri dan profitabilitas memiliki pengaruh positif dan signifikan terhadap intellectual capital disclosure. Sedangkan intensitas research & development dan leverage tidak memiliki pengaruh terhadap intellectual capital disclosure. Keterbatasan penelitian ini adalah pengukuran variabel terikat menerapkan metode content analysis yang memiliki potensi subjektivitas dan adanya keterbatasan referensi penelitian terkait variabel intensitas research & development. Rekomendasi untuk penelitian selanjutnya adalah menggunakan data primer untuk mengidentifikasi intellectual capital disclosure, menambahkan variabel bebas, memperpanjang waktu pengamatan atau melakukan analisis komparatif dengan negara lain, serta mempertimbangkan memakai proksi berbeda untuk variabel bebas. Kata Kunci: Intellectual Capital Disclosure, Intensitas Research & Development, Tipe Industri, Leverage, Profitabilitas. ***** The Effects of Research & Development Intensity, Industry Type, Leverage, and Profitability on Intellectual Capital Disclosure. Thesis, Jakarta: Faculty of Economics, State University of Jakarta, 2022. This research aims to examine the effect of research & development intensity, industry type, leverage, and profitability on intellectual capital disclosure. Purposive sampling method was used as a sampling technique with 67 selected companies from all companies that listed on the Indonesia Stock Exchange in 2018-2020. This study uses secondary data obtained by documentation technique from annual reports and financial statements. The data is processed by multiple linear regression analysis with Eviews 12 software. Statistical analysis showed that the level of intellectual capital disclosure in Indonesia is quite high 54%. The results of this study show that industry type and profitability have a positive effect on the intellectual capital disclosure. While research & development and leverage has no effect on the intellectual capital disclosure. The limitations of this study are the measurement of the dependent variable using the content analysis method which has the potential for subjectivity and the limitations of research references related to the research & development intensity variable. Recommendations for further research are to use primary data to identify intellectual capital disclosure, add independent variables, extend observation time or conduct comparative analysis with other countries, and consider using different proxies for independent variables. Keywords: Intellectual Capital Disclosure, Research & Development Intensity, Industry Type, Leverage, Profitability

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Rida Prihatni, S.E, M.Si., Ak., CA, CMA / 2). Diah Armeliza, S.E., M.Ak
Subjects:	Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 15773 not found.
Date Deposited:	19 Sep 2022 02:04
Last Modified:	19 Sep 2022 02:04
URI:	http://repository.unj.ac.id/id/eprint/36106

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