dc.contributor.advisor | | |
dc.contributor.advisor | | |
dc.contributor.author | PUTRI, NABILLA SYINTIA | |
dc.date.accessioned | 2018-08-03T02:32:20Z | |
dc.date.available | 2018-08-03T02:32:20Z | |
dc.date.issued | 2018-04-19 | |
dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/20346 | |
dc.description | Penelitian ini bertujuan untuk menganalisis Pengaruh dewan komisaris,
leverage dan research and development terhadap intellectual capital disclosure.
Variabel dependen dalam penelitian ini adalah intellectual capital disclosure .
Variabel independen dalam penelitian ini adalah dewan komisaris independen,
latar belakang pendidikan dewan komisaris, leverage dan intensitas research and
development. Dalam penelitian ini sampel berjumlah 51 perusahaan yang terdaftar
di Bursa Efek Indonesia tahun 2016 yang dipilih menggunakan metode purposive
sampling.
Hasil penelitian menunjukkan bahwa dewan komisaris independen,
leverage, dan reserach and development berpengaruh positif terhadap intellectual
capital disclosure dan latar belakang pendidikan dewan komisaris berpengaruh
negatif terhadap intellectual capital disclosure. | en_US |
dc.description.abstract | This research aimed to analyze the influence board of independent
commissioners, educational background of the board of commisioners, leverage
and intensity of research and development on intellectual capital disclosure. The
dependent variables in this research was intellectual capital disclosure. The
independent variables in this research were board of independent commissioners,
educational background of the board of commisioners, leverage and intensity of
research and development. The samples in this research are 51 companies listed
in Indonesia Stock Exchange 2016 selected through purposive sampling.
The result showed that board of independent commissioners, leverage, and
research and development positively influenced intellectual capital disclosure.
Educational background of the board of commisioners negatively influenced
intellectual capital disclosure. | en_US |
dc.publisher | FE UMY | en_US |
dc.subject | Intellectual Capital Disclosure, Influence Board of Independent Commissioners, Educational Background of The Board of Commisioners, Leverage, Intensity of Research and Development. intellectual capital disclosure, dewan komisaris independen, latar belakang pendidikan dewan komisaris, leverage, intensitas research and development | en_US |
dc.title | PENGARUH DEWAN KOMISARIS, LEVERAGE DAN INTENSITAS RESEARCH AND DEVELOPMENT TERHADAP INTELLECTUAL CAPITAL DISCLOSURE | en_US |
dc.title.alternative | (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Tahun 2016) | en_US |
dc.type | Thesis
SKR
FEB
263 | en_US |