Daftar Isi: PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP REAKSI INVESTOR (Studi Pada Perusahaan LQ 45 Di BEI)

Daftar Isi:

This research aims to investigate the effect of Intellectual Capital disclosure with used three components. Those are Structural Capital, Customer Capital, and Human Capital toward the reaction of the investors which measured with used Abnormal Return. The research data used annual report of LQ 45 companies at BEI on 2009. The empiric research about the effect of Intellectual Capital disclosure toward the reaction of the investors used SPSS (Linear Rogation Analyze and Double Linear Rogation). This research also used financial report data of the companies on2009. The result of empiric research showed that the Intellectual Capital disclosure did not give effect toward the reaction of the investors which measured with abnormal return. Besides, when used leverage ratio as variable control still prove there was no effect of Intellectual Capital disclosure toward the reaction of the investors.