Pengaruh ukuran perusahaan dan leverage terhadap pengungkapan intellectual capital dengan profitabilitas sebagai variabel pemoderasi

Gunawan, Stefanny (2021) Pengaruh ukuran perusahaan dan leverage terhadap pengungkapan intellectual capital dengan profitabilitas sebagai variabel pemoderasi. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This thesis aims to empirically examine the profitability moderating relationship between firm size and disclosure intellectual capital and to empirically examine the profitability moderating relationship between leverage and disclosure intellectual capital. The population in this study are companies that are always included in the LQ45 index listed on the Indonesia Stock Exchange for the period of 2017 until 2020. The sample selection uses the purposive sampling method. The samples obtained in this study were 108 companies that were always included in the LQ45 index category for the period of 2017 to 2020. The analysis technique used multiple regression analysis techniques. The results showed that profitability had no significant effect on firm size and disclosure intellectual capital. Keywords: firm size, leverage, disclosure intellectual capital, profitability

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