Pengaruh Profitabilitas Terhadap Luas Pengungkapan Intellectual Capital dengan Proporsi Dewan Komisaris Independen sebagai Variabel Moderasi

Junaidi, Selly (2021) Pengaruh Profitabilitas Terhadap Luas Pengungkapan Intellectual Capital dengan Proporsi Dewan Komisaris Independen sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this research is to find out the ability of independent commissioners’ proportion to moderate the effect of profitability towards intellectual capital disclosure in property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2017-2019. The data used in this research are secondary data. The population in this research are property, real estate, and building construction companies listed on Indonesia Stock Exchange in 2017-2019. The sampling method used in this research is purposive sampling and obtained 208 samples. The hypothesis testing is done by using moderation regression analysis. The result of this research showed that proportion of independent commissioners cannot moderate the effect of profitability towards intellectual capital disclosure. Keywords : Profitability, Proportion of Independent Commissioners, IC Disclosure.

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