Email this article Pengaruh firm size, ownership concentration, dan auditor type terhadap intellectual capital disclosure; studi kasus sektor pertambangan
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh ukuran perusahaan, konsentrasi kepemilikan, dan tipe auditor terhadap pengungkapan modal intelektual pada perusahaan pertambangan. Data yang di ambil merupakan data sekunder, berupa laporan tahunan perusahaan pertambangan selamat empat tahun, dari tahun 2014 hingga tahun 2017. Populasi data yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar dalam Bursa Efek Indonesia dengan total populasi 41 perusahaan. Dengan berdasarkan teknik pengambilan sampel, purposive sampling sehingga sample yang dapat digunakan sebanyak 35 perusahaan. Penelitian ini menggunakan metode dokumentasi yang di dapat dari laporan tahunan yang dipublikasikan di website resmi Bursa Efek Indonesia yakni www.idx.co.id. Hasil yang didapat menunjukan bahwa (1) Ukuran Perusahaan berdampak positif dan tidak signifikan terhadap ICD. (2) Konsentrasi Kepemilikan berdampak negatif signifikan terhadap ICD. (3) Tipe Auditor berampak negatif dan tidak signifikan terhadap ICD.
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References
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DOI: https://doi.org/10.29264/jimm.v6i1.6407
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