Pengaruh Komisaris Independen dan Struktur Kepemilikan Saham Terhadap Pengungkapan Intellectual Capital Dengan Profitabilitas Sebagai Variabel Moderating Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2010-2012
| Main Authors: | Reskino, Margie, Lyandra Aisyah |
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| Format: | Proceeding application/pdf |
| Terbitan: |
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
, 2015
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| Subjects: | |
| Online Access: |
http://repository.uksw.edu/handle/123456789/5902 |
Daftar Isi:
- 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1214 - 1228
- This research is aimed to analyze and get empirical evidence about the effect of independent commissioners and share ownership structure to intellectual capital disclosure on manufacture companies in Indonesia. This research is done at manufacture company which are listed at Indonesia Stock Exchange for 2010-2012. This research uses purposive sampling, it was found that 117 companies as the research sample. Researches analysis uses classical assumption test, Moderated Regression Analysis (MRA) and hypothesis testing. The results of analysis using moderated regression are it can be seen that simultaneous, independent commissioner and ownership structure affect the disclosure of intellectual capital, and profitability variables moderate the independent commissioner and ownership structure on the disclosure of intellectual capital. But partially, independent commissioner and ownership structure has no effect on the disclosure of intellectual capital, and profitability variables can’t moderate independent commissioner and ownership structure on the disclosure of intellectual capital