THE EFFECT OF FERM CHARACTERISTICS ON INTELLECTUAL CAPITAL DISCLOS URE ON SERVICE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 200S-2012

SUNDARI, RIA and Dewi, Kencana and Mukhtaruddin, Mukhtaruddin (2014) THE EFFECT OF FERM CHARACTERISTICS ON INTELLECTUAL CAPITAL DISCLOS URE ON SERVICE COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 200S-2012. Undergraduate thesis, Sriwijaya University.

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Abstract

Intellectual Capital disclosure is a report issued by company that is aimed to show the true value of company in order to sustain competitive advantage. This study analyzes the effect of firm characteristics on company's intellectual Capital disclosure. Independent variables used in this study are firm size, firm age, industry type, listing status and managerial ownership. While the dependent variable is intellectual Capital disclosure. The data used are secondary data from Indonesia Stock Exchange i.e. annual report of Services companies listed in Indonesia Stock Exchange period 2008-2012. Sample is selected by purposive sampling technique Among 226 Service companies listed in Indonesia Stock Exchange period 2008-2012, there are 146 Service companies meet the crileria. In analyzing data, multiple linear regression with dummy variable is used. The result of analysis shows that firm size, firm age, and listing status affect intellectual Capital disclosure significantly. While the type of industry and managerial ownership does not affect intellectual Capital disclosure significantly. The limitations of this research are independent variable that is Iimitcd to firm characteristics without involving extemal factors of firm and assessment of intellectual Capital disclosure is subjective because using contcnt analysis in providing the code on each item of intellectual Capital disclosed

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Intellectual Capital Disclosures, The size of the Company, Age Company, Type of Industry, Listing Status, Managerial Ownership.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tiara Hilda Safitri Rts
Date Deposited:	22 Feb 2021 02:10
Last Modified:	22 Feb 2021 02:10
URI:	http://repository.unsri.ac.id/id/eprint/43202

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