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PENGARUH LUAS PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DI SEKTOR INDUSTRI KONSUMSI TAHUN 2014-2018
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Institusion
Universitas Katolik Musi Charitas
Author
., Vanesa
Subject
H Social Sciences (General) 
Datestamp
2022-06-02 11:05:38 
Abstract :
The purpose of this study is to examine the influence of intellectual capital disclosure to market capitalization at consumer goods industry?s firms from 2014 until 2018. This study uses Signalling Theory as the theory. The population is consumer goods industry?s firms that listed at Bursa Efek Indonesia from 2014 until 2018. Meanwhile, the sample selected by purposive sampling techinque, which the result is 184 firms. The data analysis is simple regression analysis. This research use SPSS software version 23 to do the testing. The result show that intellectual capital disclosure have positive and significant influence to market capilaziation. Keywords: intellectual capital disclosure, market capitalization 
Institution Info

Universitas Katolik Musi Charitas