Pengaruh Intensitas R&D, Tipe Industri, Leverage, dan Profitabilitas Terhadap Intellectual Capital Disclosure

Authors

  • Fyra Muzdalya Universitas Negeri Jakarta
  • Rida Prihatni
  • Diah Armeliza

Keywords:

Intellectual Capital Disclosure, Research & Development Intensity, Industry Type, Leverage, Profitability

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh intensitas research & development, tipe industri, leverage, dan profitabilitas terhadap intellectual capital disclosure. Metode purposive sampling digunakan sebagai teknik pengambilan sampel dengan 67 perusahaan terpilih dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Penelitian ini menggunakan data sekunder yang diperoleh dengan teknik dokumentasi dari laporan tahunan dan laporan keuangan. Data diolah dengan analisis regresi linear berganda dengan menggunakan software Eviews 12. Hasil penelitian ini menunjukkan bahwa tingkat intellectual capital disclosure di Indonesia cukup tinggi yaitu 54%. Hasil penelitian menunjukkan bahwa tipe industri dan profitabilitas memiliki pengaruh positif dan signifikan terhadap intellectual capital disclosure. Sedangkan intensitas research & development dan leverage tidak memiliki pengaruh terhadap intellectual capital disclosure.

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Published

2022-08-31

How to Cite

Muzdalya, F., Prihatni, R., & Armeliza, D. (2022). Pengaruh Intensitas R&D, Tipe Industri, Leverage, dan Profitabilitas Terhadap Intellectual Capital Disclosure. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(2), 297-315. Retrieved from http://pub.unj.ac.id/index.php/japa/article/view/784

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