Pengaruh Listing Age, Profitability, Industry Type, Listing Status, Independent Commissioner, dan Auditor Type terhadap Intellectual Capital Disclosure

Novianti, Mirna (2023) Pengaruh Listing Age, Profitability, Industry Type, Listing Status, Independent Commissioner, dan Auditor Type terhadap Intellectual Capital Disclosure. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine the effect of Listing Age, Profitability, Industry Type, Listing Status, Independent Commissioner, and Auditor Type on Intellectual Capital Disclosure. The research method used is descriptive statistics with a quantitative approach. The research data uses secondary data, namely audited financial statements obtained from www.idx.co.id. The analysis used is multiple linear regression analysis. The number of samples was 205 data with data collection techniques using the purposive sampling method. The results of this study show that the variables Listing Age, Independent Commissioner, and Auditor Type have no effect on Intellectual Capital Disclosure. Meanwhile, the Profitability variable has a negative effect and Industry Type and Listing Status have a positive effect on Intellectual Capital Disclosure. For further research, it is expected to use variables that are not only limited to the internal characteristics of the company, as well as testing companies outside the IC-Intensive Industry category. It is also expected that soon there will be specific standards governing the voluntary information disclosure, especially the intellectual capital disclosure.

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