PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT, DAN FIRM GROWTH TERHADAP INTELLECTUAL CAPITAL DISCLOSURE

MUTHIA NUR IZZAH, . (2020) PENGARUH KARAKTERISTIK PERUSAHAAN, KOMITE AUDIT, DAN FIRM GROWTH TERHADAP INTELLECTUAL CAPITAL DISCLOSURE. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, leverage, ukuran komite audit, frekuensi rapat komite audit, dan firm growth terhadap intellectual capital disclosure. Penelitian ini menggunakan data sekunder berupa laporang tahunan dari perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) tahun 2016-2018 sebagai objek penelitian. Dengan teknik purposive sampling didapatkan sampel sejumlah 124 perusahaan dengan periode penelitian 3 tahun yang diolah dengan metode partial least square menggunakan aplikasi SmartPLS 3.3.2. Intellectual capital disclosure sebagai variabel dependen diukur dengan persentase indeks pengungkapan intellectual capital. Variabel-variabel independen pada penelitian ini seperti ukuran perusahaan diukur dengan logaritma natural total aset, profitabilitas diukur dengan rasio return on equity, leverage diukur dengan rasio debt to asset, ukuran komite audit diukur dengan jumlah anggota komite audit, frekuensi rapat komite audit diukur dengan jumlah rapat komite audit dalam setahun, dan firm growth diukur dengan rasio market to book value. Berdasarkan hasil penelitian, ukuran perusahaan, ukuran komite audit, frekuensi rapat komite audit, dan firm growth berpengaruh positif dan signifikan terhadap intellectual capital disclosure, leverage berpengaruh negatif dan signifikan terhadap intellectual capital disclosure, profitabilitas berpengaruh positif dan tidak signifikan terhadap intellectual capital disclosure. This research aims to observe the impact of firm size, profitability, leverage, size of audit committee, frequency meeting of audit committee on intellectual capital disclosure. This research used secondary data such as annual report of manufacturing companies listed in Indonesia Stock Exchange (IDX) on 2016-2018 as the object of this research. By using purposive sampling method obtained 124 companies in 3 years period as samples, and using partial least square with SmartPLS 3.3.2. Intellectual capital disclosure as dependent variable measured by index percentage of intellectual capital disclosure. Independent variables such as firm size measured by natural logarithm of total asset, profitability measured by return on equity ratio, leverage measured by debt to asset ratio, size of audit committee measured by total members of audit committee, frequency meeting of audit committee measured by total meetings of audit committee in a year, and firm growth measured by market to book value ratio. This research found that firm size, size of audit committee, frequency meeting of audit committee, and firm growth have significant and positive effect on intellectual capital disclosure, leverage has significant and negative effect on intellectual capital disclosure, and profitability has insignificant and positive effect on intellectual capital disclosure.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Unggul Purwohedi, S.E., M.Si., Ph.D. 2). Indah Muliasari, S.E., Ak., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5463 not found.
Date Deposited:	07 Sep 2020 09:39
Last Modified:	07 Sep 2020 09:39
URI:	http://repository.unj.ac.id/id/eprint/9505

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