ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PROSPEKTUS IPO

SEPTIANA, Gea Randu and YUYETTA, Etna Nur Afri (2013) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PROSPEKTUS IPO. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to analyze the factors influencing the disclosure of intellectual capital (IC) information in the initial public offering (IPO) prospectusesin Indonesia. The analysis used independent variable of board size, board independence, board diversity, size, age, leverage, underwriter, auditor and offering stock. The dependent variable is intellectual capital (IC) disclosure index in IPO prospectuses. The study population is companies that IPO in Bursa Efek Indonesia (BEI/ Indonesia Exchange Stock) between 2008 and 2011. The sample used in this research was the secondary data from Bursa Efek Indonesia (BEI/ Indonesia Exchange Stock), i.e the prospectus of IPO company between 2008 and 2011. The sample was taken using the method of purposing sampling, and those meeting the selection criteria were also taken. The sample usedwas of 72 companies. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The extent of the intellectual capital (IC) disclosure index is quantified using content analysis methodology. The results provide evidence that board size, and auditor significantly influence the extent of IC disclosure in an IPO prospectus. Nonetheless, six variables, board independence, board diversity, size, age, leverage, underwriter and offering stock were not significant to the intellectual capital disclosure in an IPO prospectus

Item Type:Thesis (Undergraduate)
Additional Information:intellectual capital, intellectual capital disclosure, initial public offering, prospectus.
Uncontrolled Keywords:intellectual capital, intellectual capital disclosure, initial public offering, prospectus.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:39559
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:22 Jul 2013 09:34
Last Modified:22 Jul 2013 09:34

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