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Pengaruh kepemilikan keluarga, kualitas audit, dan karakteristik perusahaan terhadap pengungkapan modal intelektual pada industri media, telekomunikasi, dan farmasi
This study aims to examine the effect of family ownership, audit quality and firm characteristics on intellectual capital disclosure in the annual report. Firm characteristics used in this study are firm size, leverage and profitability. This study was using samples of companies conducting business in media, telecommunication and pharmaceutical industry listed on Indonesia Stock Exchange in 2010-2012. The result of this study shows that there are significant positive effects of family ownership and firm size on intellectual capital disclosure. On the other hand, leverage was found to have a significant negative effect on intellectual capital disclosure. There are also no significant effect of audit quality and firm?s profitability on intellectual capital disclosure.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8544 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Telecommunication industry Pharmaceutical industry Mass media Audit quality Family ownership Disclosure Intellectual capital |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 74 p. ; 30 cm. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |