PENGARUH STRUKTUR KEPEMILIKAN DAN R&D TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL ( Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2012 )

Abstract

The objective of this study is to analyze the influence of ownership structure and R&D on Extent Intellectual Capital Disclosure (EICD). The analysis used independent variable such as management ownership, foreign ownership, government ownership, institutional ownership, and R&D. The dependent variables is Extent Intellectual Capital Disclosure (EICD). The sample used in this study was the secondary data from Bursa Efek Indonesia (Indonesian Stock Exchange), i.e. the annual report of financial company listed in BEI for the year 2012. The sample was taken using the purposive sampling method.The total number samples in this study consists of 69 firms. The statistics method used in this study was multiplied linear regression analysis, the hypotheses testing used statistic t and F tests. The analysis showed that foreign ownership, government ownership, and R&D had significant influences on EICD. Meanwhile, management ownership and institutional ownership had no significant influences on EICD