ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE DAN PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET CAPITALIZATION (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI BEI PERIODE 2010-2012)

PRABOWO, Dhanindra and PURWANTO, Agus (2014) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTELLECTUAL CAPITAL DISCLOSURE DAN PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP MARKET CAPITALIZATION (STUDI EMPIRIS PADA PERUSAHAAN REAL ESTATE DAN PROPERTI DI BEI PERIODE 2010-2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This research aims to analyze the influence of firm size, firm age, leverage, profitability, and independent commissioner on the intellectual capital disclosure and influence of intellectual capital disclosure on market capitalization. The population of this research are all real estate and property companies that listed in Indonesian Stock Exchange (IDX) during 2010-2012. The samples were selected using purposive sampling method and obtained eighty four companies being sampled. This research analyzes the company’s annual report using the method of content analysis. Data analysis used descriptive statistics, classical assumption test, and multiple linear regression analysis. The result of this study showed that firm size and profitability significantly influence to the intellectual capital disclosure. Meanwhile, leverage,firm age and independent commisioner , had no effect to the intellectual capital disclosure. And, Intellectual capital disclosure significantly influence to the market capitalization.

Item Type:Thesis (Undergraduate)
Additional Information:intellectual capital disclosure, market capitalization
Uncontrolled Keywords:intellectual capital disclosure, market capitalization
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:45264
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:09 Mar 2015 09:03
Last Modified:09 Mar 2015 09:03

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