Pengaruh ceo duality, family owner, dan firm size terhadap intellectual capital disclosure pada perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia

Wahyu Kuncoro, Michael Hadjaat, Muhammad Amin Kadafi

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh ceo duality, family owner dan firm size terhadap intellectual capital disclosure (ICD). Variabel ceo duality dijadikan variabel dummy yang akan bernilai 1 jika terdapat ceo duality dan 0 jika tidak terdapat ceo duality. Family owner dijadikan variabel dummy yang akan bernilai 1 jika terdapat family owner  dan 0 jika tidak terdapat family owner. Firm size diukur dengan menggunakan nilai logaritma natural dari total asset perusahaan. Sedangkan ICD diukur menggunakan disclosure indeks. Teknik yang digunakan dalam penelitian ini adalah analisi regresi data panel yang diolah menggunakan program eviews 8. Sampel yang diambil berjumlah 35 perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2014 sampai dengan tahun 2017. Sampel dipilih dengan menggunakan metode purposive sampling. Teknik pengumpulan data menggunakan data dokumen dan metode kepustakaan. Hasil penelitian menunjukan secara parsial firm size berpengaruh positif signifikan terhadap intellectual capital disclosure (ICD), sedangkan variabel ceo duality dan family owner tidak menunjukan pengaruh yang signifikan terhadap intellectual capital disclosure (ICD).

 

 


Keywords


Intellectual capitas disclosure; ceo duality; family owner; firm size

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DOI: https://doi.org/10.29264/jimm.v6i4.7085

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