Pengaruh struktur kepemilikan, kualitas audit, research and development terhadap pengungkapan intellectual capital

Amanda, Kezia (2019) Pengaruh struktur kepemilikan, kualitas audit, research and development terhadap pengungkapan intellectual capital. Bachelor thesis, Universtitas Pelita Harapan.

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Abstract

Pengungkapan intellectual capital sangat penting bagi perusahaan. Perusahaan yang mengungkapkan intellectual capital dapat mendorong investor untuk melakukan investasi di perusahaan. Perusahaan-perusahaan di Indonesia tidak semua melakukan pengungkapan intellectual capital dalam pelaporan keuangan perusahaannya. Faktor-faktor yang mempengaruhi pengungkapan intellectual capital yaitu struktur kepemilikan, kualitas audit, dan research and development. Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan kualitas audit research and development terhadap pengungkapan intellectual capital. Data yang dikumpulkan merupakan data sekunder yang berupa laporan tahunan dan laporan keuangan perusahaan. Sampel penelitian berjumlah dua puluh empat dengan periode pengamatan lima tahun. Metode yang digunakan dalam penelitian ini merupakan metode Regresi Linear Berganda menggunakan program SPSS 22.0. Hasil dari penelitian menunjukkan bahwa (1) struktur kepemilikan tidak berpengaruh terhadap pengungkapan intellectual capital, (2) kualitas audit tidak berpengaruh terhadap pengungkapan intellectual capital, (3) research and development tidak berpengaruh terhadap pengungkapan intellectual capital. Penelitian ini dapat memberikan kontribusi bagi beberapa pihak yaitu peneliti selanjutnya, perusahaan, kreditor, investor, serta pemerintah / Intellectual capital disclousure is very important for the company. Companies that try to spend intellectual capital can encourage investors to invest in the company. Companies in Indonesia do not all disclose intellectual capital in their financial reporting. Factors that influence intellectual capital disclosure are ownership structure, audit quality, and research and development. This study aims to study the effect of ownership structure of audit and research quality development on intellectual capital disclosure. The data collected is secondary data is used consisting of annual reports and financial statements of the company. The study sample observed twenty-four with a five-year observation period. The method used in this study is the method of multiple linear regression using the SPSS 22.0 program. The results show that (1) ownership structure does not affect intellectual capital, (2) audit quality does not affect intellectual capital, (3) research and development are not related to intellectual capital disclosure. This research can contribute to several parties, namely further research, companies, creditors, investors, and also the government

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Amanda, KeziaNIM00000027359UNSPECIFIED
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorUpa, Vierly AnantaUNSPECIFIEDUNSPECIFIED
Thesis advisorTjahjono, Josephine K.UNSPECIFIEDUNSPECIFIED
Uncontrolled Keywords: struktur kepemilikan; kualitas audit; research and development; pengungkapan intellectual capital; ownership structure; audit quality; intellectual capital disclousure
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting
Current > Faculty/School - UPH Surabaya > Business School > Accounting
Depositing User: Rafael Rudy
Date Deposited: 08 Nov 2022 04:46
Last Modified: 08 Nov 2022 04:46
URI: http://repository.uph.edu/id/eprint/51025

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