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JIRA FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTELLECTUAL CAPITAL (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
This main aims of this study is to test whether the corporate governance mechanism which
consists of institutional ownership, managerial ownership, the proportion of independent board of
directors and audit committees affect the firm value, where the quality of earnings as an intervening
variable. The research samples are Manufacturer Company which is listed in Indonesia Stock
Exchange (IDX). The samples used are 122 companies and they are selected by purposive sampling.
The statistic method is using Multiple Linear Regression Analysis, with the goodness of fit model
(Goodness) and partial test (t Test). The results of this study show that: (1) corporate governance does
not affect the quality of earnings, (2) the quality of earnings has no effect on the firm value, (3)
institutional ownership effect on the firm value, and (4) the quality of earnings is not an intervening
variable in relation to the mechanism corporate governance to firm value.
Keywords: Company’s Size, Company’s Age, Leverage, Profitability Level, Independent
Commissioners, Ownership Concentration and Intellectual Capital Disclosure.
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