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PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BANK BUMN (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Periode 2013-2017)
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BANK BUMN (Studi Empiris Pada Perusahaan yang Terdaftar di BEI Periode 2013-2017)
ABSTRACT
The purpose of this study was to determine the effect of company size, and profitability on the disclosure of intellectual capital. The type of data used quantitative data and data secondary, the annual financial statements of a manufacturing company of Bank BUMN sector in the years 2013-2017 are listed in the Indonesia Stock Exachange (www.idx.co.id). The Sampel used was 4 companies. The treatment method used is multiple linear regression analysis. The results showed that the company size and profitability significant effect on the disclosure of intellectual capital. Keywords : Disclsure of Intellectual Capital, Company Size, Profitability
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