Pengaruh Ownership Retention, Leverage, Tipe Auditor, dan Jenis Industri Terhadap Pengungkapan Intellectual Capital

Vinsensius Bima Bayuwono, Cicilia Okta Leviana Renaldi, Denasta Prily Pratiwi, Imelda Sinaga

Abstract


Intellectual Capital (IC) is an intangible asset and a mix of human, process and customer factors that give companies a competitive advantage. The purpose of this study was to determine whether the type of audior, leverage, type of industry and ownership retention had an effect on intellectual capital. The research data used were secondary data in the form of annual reports of companies conducting IPOs that were sampled on the IDX for the period 2017 – 2019. The method of determining the sample used several considerations in order to obtain a sample based on a criterion selected based on the research objectives of 87 companies. Multiple linear analysis was carried out in the technical research of this program using SPSS 25. This study showed that ownership retention had a positive effect, while leverage, auditor type and industry type had a negative effect on intellectual capital

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