Pengaruh struktur kepemilikan terhadap intellectual capital disclosure pada perusahaan property real estate
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial, konsentrasi kepemilikan, dan kepemilikan institusional terhadap pengungkapan modal intelektual pada perusahaan properti real estate. Data yang di ambil merupakan data sekunder, berupa laporan tahunan perusahaan properti selamat empat tahun, dari tahun 2014 hingga tahun 2017. Populasi data yang digunakan dalam penelitian ini adalah seluruh perusahaan properti real estate yang terdaftar dalam Bursa Efek Indonesia dengan total populasi 48 perusahaan. Dengan berdasarkan teknik pengambilan sampel, purposive sampling sehingga sample yang dapat digunakan sebanyak 14 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) Kepemilikan Manajerial berdampak negatif signifikan terhadap ICD. (2) Konsentrasi Kepemilikan berdampak negatif dan tidak signifikan terhadap ICD. (3) Kepemilikan Institusional berdampak negatif dan tidak signifikan terhadap ICD.
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DOI: https://doi.org/10.30872/jmmn.v12i2.8034
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