Email this article Pengaruh struktur kepemilikan terhadap kinerja perusahaan melalui intellectual capital disclosure pada perusahaan sektor pertanian yang terdaftar di bursa efek indonesia periode 2012-2016
Abstract
Abstrak
Pengaruh Struktur Kepemilikan Terhadap Kinerja Perusahaan Melalui Intellectual Capital Disclosure Pada Perusahaan Sektor Pertanian yangTerdaftar Di Bursa Efek Indonesia Periode 2012-2016. Bimbingan dari Prof. Dr. Djoko Setyadi, SE., M.Sc dan Dr. Musdalifah Azis, SE., M.Si. Penelitian ini secara empiris bertujuan menganalisis apakah struktur kepemilikan dapat meningkatkan kinerja perusahaan melalui intellectual capital disclosure. Sampel dari penelitian ini menggunakan data dari sekto pertanian yang diperoleh dari Bursa Efek Indonesia (BEI) dengan jumlah populasi sebanyak 21 perusahaan dan telah dilakukan penyaringan maka diperoleh sampel sebanyak 14 perusahaan dengan menggunakan metode purposive sampling sebagai pengambilan sampel. Model analisis penelitian ini yaitu analisis jalur (Path Analysis). Data yang digunakan adalah data sekunder dengan sumber data yang diperoleh dari situs idx periode 2012-2016. Penulis menemukan hasil bahwa kepemilikan keluarga memiliki kinerja dan pengungkapan intellectual capital yang tinggi. Hal ini juga menunjukkan bahwa perusahaan dengan kepemilikan asing yan tinggi pada suatu perusahaan mampu meningkatkan kinerja perusahaan dan pengungkapan intellectual capital.
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References
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DOI: https://doi.org/10.29264/jimm.v4i3.4729
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