Profitabilitas Pemoderasi Determinan Pengungkapan Modal Intelektual
Abstract
This research aims to analyze the effect of age, size, managerial ownership, and leverage on Intellectual Capital Disclosure (ICD) with earnings per share as a moderating variable. The population of this research is companies listed on the LQ 45 Index. The sampling method used to determine the samples of this research is purposive sampling, in the observation year 2014-2017. The research samples are 26 companies with 104 units of analysis. The data are then analyzed using moderation regression analysis with the absolute difference value test. The results are indicate that age, size, and managerial ownership have a positive effects on ICD, while the leverage does not. Further, companies' profitability could strengthen the correlation between size and ICD but weaken toward the correlation between managerial ownership and ICD.
Keywords: Managerial Ownership; Financial performance; Leverage; Disclosure of Intellectual Capital.
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References
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Bastian, I. (2006). Akuntansi Pendidikan. Jakarta: Erlangga.
Bhasin, M. L. (2011). Disclosure of Intellectual Capital in Annual Reports?: An Empirical Study of the Indian IT Corporations. Modern Economy, 2(September), 455–467. https://doi.org/10.4236/me.2011.24051
Bidaki, S., & Hejazi, R. (2014). Effects of profitability on the Intellectual Capital Disclosure in listed Companies in Tehran Stock Exchange. International Journal of Education and Applied Sciences, 1(5), 248–255. https://doi.org/10.5958/2229-4473.2016.00045.8
Bontis, N., Janoševi?, S., & Dženopoljac, V. (2015). Intellectual capital in serbia’s hotel industry. International Journal of Contemporary Hospitality Management, 27(6), 1365–1384. https://doi.org/10.1108/IJCHM-12-2013-0541
Boujelbene, M. A., & Affes, H. (2013). The Impact of Intellectual Capital Disclosure On Cost of Equity Capital?: A Case of French Firms. Journal of Economics, Finance and Administrative Science, 18(34), 45–53.
Branco, M. C., Delgado, C., Sá, M., & Sousa, C. (2010). An Analysis of Intellectual Capital Disclosure by Portuguese Companies. EuroMe Journal of Business, 5(3), 258–278.
Brüggen, A., Vergauwen, P., & Dao, M. (2009). Determinants of intellectual capital disclosure: Evidence from Australia. Management Decision, 47(2), 233–245. https://doi.org/10.1108/00251740910938894
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Chahal, H., & Bakshi, P. (2016). Measurement of Intellectual Capital in the Indian Banking Sector. The Journal for Decision Makers, 41(1), 61–73. https://doi.org/10.1177/0256090916629253
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Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Kateb, I. (2014). The Determinants of Intellectual Capital Disclosure: Evidence From French Stock Exchange. International Journal of Accounting and Financial Reporting, 4(2), 628–646.
Lina. (2013). Faktor-Faktor Penentu Pengungkapan Modal Intelektual. Media Riset Akuntansi ISSN 2088-2106, 3(1), 48–64.
Mariana, S., Latif, R. A., & Mustafa, N. H. (2011). The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies. International Journal of Management and Marketing Research, 4, 2–10.
Maulida, A. (2013). Analisis Pengaruh Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Publik, Profitabilitas, Dan Leverage Terhadap Tingkat Pengungkapan Intellectual Capital Pada Perusahaan Yang Terdaftar Di JII Tahun 2012-2013. Universitas Islam Negeri Sunan Kalijaga.
Meizaroh, & Lucyanda, J. (2012). Pengaruh Corporate Governance, Kinerja Peusahan, dan Umur Perusahaan terhadap Pengungkapan Modal Intelektual. Media Riset Akuntansi ISSN 2088-2106, 2(1), 65–81.
Mitra, S., Abhilash, K. P. P., Arora, S., & Miraclin, A. (2015). The Nature and Extent of Voluntary Intellectual Capital Disclosures by Australian and UK Biotechnology Companies. Journal of Vector Borne Diseases, 52(4), 281–286. https://doi.org/10.1108/14691931011085669
Mukti, A. H., & Istianingshih. (2018). The Impact of Ownership Structure on Intellectual Capital Disclosure. International Business Management, 12(3), 337–345.
Nany, M., & Mujiyono. (2010). Pengaruh Leverage, Saham Publik, Size, dan Komite Audit terhadap Luas Pengungkapan Sukarela. Jurnal Dinamika Akuntansi, 2(2), 129–134.
Noradiva, H., Parastou, A., & Azlina, A. (2016). The Effects of Managerial Ownership on the Relationship between Intellectual Capital Performance and Firm Value. International Journal of Social Science and Humanity, 6(7), 514–518. https://doi.org/10.7763/IJSSH.2016.V6.702
Nugroho, A. (2012). Faktor-faktor yang Mempengaruhi Intellectual Capital Disclosure (ICD). Accounting Analysis Journal, 1(2), 1–11.
Nuryaman. (2009). Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan, dan Mekanisme Corporate Governance terhadap Pengungkapan Sukarela. Jurnal Akuntansi Dan Keuangan Indonesia, 6(1), 89–116.
Ousama, A. A., Fatima, A. H., & Majdi, A. R. H. (2012). Determinants of Intellectual Capital Reporting Evidence from Annual Reports of Malaysian Listed Companies. Journal of Accounting in Emerging Economies, 2(2), 119–139. https://doi.org/10.1108/20421161211229808
Prasinta, D. (2012). Pengaruh Good Corporate Governance terhadap Kinerja Keuangan. Accounting Analysis Journal ISSN 2252-6765, 1(2), 2–7.
Priyanti, S. Y., & Wahyudin, A. (2015). Determinan Pengungkapan Modal Intelektual Berdasarkan Variabel Keuangan dan Non Keuangan. Accounting Analysis Journal, 4(2), 1–10.
Purnomosidhi. (2006). Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ. Jurnal Riset Akuntansi Indonesia, 9, 1–20.
Reditha, D., & Mayangsari, S. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Modal Intelektual. Media Riset Akuntansi, Auditing & Informasi, 16, 1–24.
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Sardo, F., & Serrasqueiro, Z. (2018). Intellectual Capital, Growth Opportunities, And Financial Performance In European Firms Dynamic Panel Data Analysis. Journal of Intellectual Capital, 19(4), 747–767. https://doi.org/10.1108/JIC-07-2017-0099
Sari, H. M., & Andayani. (2017). Pengaruh Kinerja Intellectual Capital, Leverage, dan Size terhadap Pengungkapan Intellectual Capital. Jurnal Ilmu Dan Riset Akuntansi ISSN: 2460-0585, 6(1).
Seetharaman, A., Sooria, H. H. B. Z., & Saravanan, A. S. (2002). Intellectual Capital Accounting and Reporting in the Knowledge Economy. Journal of Intellectual Capital, 3, 128–148.
Stropnik, N., Korošec, B., & Tominc, P. (2017). The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations. Naše Gospodarstvo/Our Economy, 63(4), 3–16. https://doi.org/10.1515/ngoe-2017-0019
Sudibyo, A. A., & Basuki, B. (2017). Intellectual capital disclosure determinants and its effects on the market capitalization?: evidence from Indonesian listed companies. SHS Web of Conference 34, 07001, 1–7.
Suhardjanto, D., & Wardhani, M. (2010). Praktik Intellectual Capital Disclosure Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Akuntansi Indonesia, 14(1), 71–85.
Sumedrea, S. (2013). Intellectual Capital and Firm Performance?: A Dynamic Relationship in Crisis Time. Procedia Economics and Finance, 6(13), 137–144. https://doi.org/10.1016/S2212-5671(13)00125-1
Suparno, & Ramadini, R. (2017). Pengaruh Intellectual Capital dan Earning PerShare terhadap Nilai Perusahaan ( Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014 ). Jurnal Manajemen Dan Keuangan, 6(1), 710–718. https://doi.org/10.1371/journal.pone.0083491
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Suwarjuwono, T., & Kadir, P. A. (2003). Intellectual Capital: Perlakuan, Pengukuran, dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi Dan Keuangan, 5, 35–57.
Suwart, T., Mindarti, C. S., & Setianingsih, N. (2016). Analisis Pengaruh Komisaris Independen, Konsentrasi Kepemilikan Terhadap Intellectual Capital Disclosure (ICD) Dan Kinerja Perusahaan. In Managing Local Resources to Compete in the Global Market - Forum Manajemen Indonesia VIII (pp. 1–18). Palu: Forum Manajemen Indonesia.
Taliyang, S. M., Abdul Latif, R., & Mustafa, N. (2011). The determinants of intellectual capital disclosure among Malaysian listed companies. International Journal of Management and Marketing Research, 4(3), 25–33.
Ting, I. W. K., & Lean, H. H. (2009). Intellectual Capital Performance of Financial Institutions in Malaysia. Journal of Intellectual Capital, 10(4), 588–599. https://doi.org/10.1108/14691930910996661
Utama, P., & Khafid, M. (2015). Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Modal Intelektual pada Perusahaan Perbankan di BEI. Accounting Analysis Journal, 4(2), 1–10.
Utami, E. M. (2018). The Intellectual Capital Components on Firm Value?: Evidence from LQ-45 Index Companies. Jurnal Keuangan Dan Perbankan, 22(2), 291–300.
W, I. F. S., & Firmansyah, R. (2012). Immunodiagnosis of asymptomatic malignant lymphomas. Jurnal Dinamika Akuntansi, 4(1), 1–12.
Wedari, L. K. (2016). Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45. Jurnal Akuntansi & Auditing Indonesia, 20(1), 27–36.
Woodcock, J., & Whiting, R. H. (2009). Intellectual Capital Disclosures by Australian Companies. In AFAANZ Conference (pp. 1–31). https://doi.org/10.1016/j.adiac.2012.03.004
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Anderrson, A., & Folkare, E. (2015). Company characteristics and voluntary disclosure of intellectual capital, (May), 1–60.
Asfahani, E. S. (2017a). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Umur Perusahaan dan Kepemilikan Pemerintah terhadap Pengungkapan Intellectual Capital. Jurnal Ekonomi Akuntansi, 3, 40–61.
Asfahani, E. S. (2017b). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Umur Perusahaan dan Kepemilikan Pemerintah Terhadap Pengungkapan Intellectual Capital. Jurnal Ekonomi Akuntansi, 3(3), 40–61.
Ashari, P. M. S., & Putra, I. N. W. A. (2016). Pengaruh Umur Perusahaan, Ukuran Peusahaan, Profitabilitas, Leverage, dan Komisaris Independen terhadap Pengungkapan Modal Intelektual. E-Jurnal Akuntansi Universitas Udayana ISSN: 2302-8559, 14(3), 1699–1726.
Bastian, I. (2006). Akuntansi Pendidikan. Jakarta: Erlangga.
Bhasin, M. L. (2011). Disclosure of Intellectual Capital in Annual Reports?: An Empirical Study of the Indian IT Corporations. Modern Economy, 2(September), 455–467. https://doi.org/10.4236/me.2011.24051
Bidaki, S., & Hejazi, R. (2014). Effects of profitability on the Intellectual Capital Disclosure in listed Companies in Tehran Stock Exchange. International Journal of Education and Applied Sciences, 1(5), 248–255. https://doi.org/10.5958/2229-4473.2016.00045.8
Bontis, N., Janoševi?, S., & Dženopoljac, V. (2015). Intellectual capital in serbia’s hotel industry. International Journal of Contemporary Hospitality Management, 27(6), 1365–1384. https://doi.org/10.1108/IJCHM-12-2013-0541
Boujelbene, M. A., & Affes, H. (2013). The Impact of Intellectual Capital Disclosure On Cost of Equity Capital?: A Case of French Firms. Journal of Economics, Finance and Administrative Science, 18(34), 45–53.
Branco, M. C., Delgado, C., Sá, M., & Sousa, C. (2010). An Analysis of Intellectual Capital Disclosure by Portuguese Companies. EuroMe Journal of Business, 5(3), 258–278.
Brüggen, A., Vergauwen, P., & Dao, M. (2009). Determinants of intellectual capital disclosure: Evidence from Australia. Management Decision, 47(2), 233–245. https://doi.org/10.1108/00251740910938894
Camfield, C. G., Giacomello, C. P., & Sellitto, M. A. (2018). The Impact of Intellectual Capital on Organizational Performance. Journal Technology Management & Innovation, 13(2), 23–32. https://doi.org/10.1016/j.sbspro.2016.05.106
Chahal, H., & Bakshi, P. (2016). Measurement of Intellectual Capital in the Indian Banking Sector. The Journal for Decision Makers, 41(1), 61–73. https://doi.org/10.1177/0256090916629253
Chu, S. K. W., Chan, K. H., & Wu, W. W. Y. (2011). Charting Intellectual Capital Performance of The Gateway to China. Journal of Intellectual Capital, 12(2), 249–276. https://doi.org/10.1108/14691931111123412
Clarke, M., Seng, D., & Whiting, R. H. (2010). Intellectual Capital and Firm Performance in Australia (Accountancy Working Paper Series No. 12). Retrieved from http://hdl.handle.net/10523/1585
Eddine, C. O. H., Abdullah, S. N., Hamid, F. A., & Hossain, D. M. (2015). The Determinants of Intellectual Capital Disclosure?: a Meta-Analysis Review. Journla of Asia Business Studies, 9(3), 232–250. https://doi.org/10.1108/JABS-03-2015-0028
Firer, S., & Williams, S. M. (2005). Firm ownership structure and intellectual capital disclosures. South African Journal of Accounting Research, 19(1), 1–18. https://doi.org/10.1080/10291954.2005.11435116
Gheisari, T., & Amozesh, N. (2016). Investigating the Effect of Intellectual Capital on the Value Creation of Companies Listed in Tehran Stock Exchange. Journal of Administrative Management, Education and Training, 12(3), 71–78.
Ghozali, I., & Chariri, A. (2014). Teori Akuntansi Edisi 4. Semarang: Penerbit Universitas Diponegoro.
Harianto, S. (2012). Pengaruh Kepemilikan Manajerial, Komite Audit, Leverage, dan Umur Perusahaan terhadap Pengungkapan Modal Intelektual. Jurnal Akuntansi Dan Keuangan, 2, 89–101.
Hidalgo, R. L., Garc?´a-Meca, E., & Mart?´nez, I. (2011). Corporate Governance and Intellectual Capital Disclosure. Journal of Business Ethics, 100, 483–495. https://doi.org/10.1007/s10551-010-0692-x
Hrp, R. A. P., Kristanti, F. T., & Dillak, V. J. (2018). The Influence Of Board Of Leverage, Profitability and Firm Size To Intellectual Capital Disclosure (Case Study On Banking Sector Companies Listed In Indonesia Stock Exchange In 2013 – 2016). In e-Proceeding of Management?: (Vol. 5, pp. 504–511).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Kateb, I. (2014). The Determinants of Intellectual Capital Disclosure: Evidence From French Stock Exchange. International Journal of Accounting and Financial Reporting, 4(2), 628–646.
Lina. (2013). Faktor-Faktor Penentu Pengungkapan Modal Intelektual. Media Riset Akuntansi ISSN 2088-2106, 3(1), 48–64.
Mariana, S., Latif, R. A., & Mustafa, N. H. (2011). The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies. International Journal of Management and Marketing Research, 4, 2–10.
Maulida, A. (2013). Analisis Pengaruh Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Publik, Profitabilitas, Dan Leverage Terhadap Tingkat Pengungkapan Intellectual Capital Pada Perusahaan Yang Terdaftar Di JII Tahun 2012-2013. Universitas Islam Negeri Sunan Kalijaga.
Meizaroh, & Lucyanda, J. (2012). Pengaruh Corporate Governance, Kinerja Peusahan, dan Umur Perusahaan terhadap Pengungkapan Modal Intelektual. Media Riset Akuntansi ISSN 2088-2106, 2(1), 65–81.
Mitra, S., Abhilash, K. P. P., Arora, S., & Miraclin, A. (2015). The Nature and Extent of Voluntary Intellectual Capital Disclosures by Australian and UK Biotechnology Companies. Journal of Vector Borne Diseases, 52(4), 281–286. https://doi.org/10.1108/14691931011085669
Mukti, A. H., & Istianingshih. (2018). The Impact of Ownership Structure on Intellectual Capital Disclosure. International Business Management, 12(3), 337–345.
Nany, M., & Mujiyono. (2010). Pengaruh Leverage, Saham Publik, Size, dan Komite Audit terhadap Luas Pengungkapan Sukarela. Jurnal Dinamika Akuntansi, 2(2), 129–134.
Noradiva, H., Parastou, A., & Azlina, A. (2016). The Effects of Managerial Ownership on the Relationship between Intellectual Capital Performance and Firm Value. International Journal of Social Science and Humanity, 6(7), 514–518. https://doi.org/10.7763/IJSSH.2016.V6.702
Nugroho, A. (2012). Faktor-faktor yang Mempengaruhi Intellectual Capital Disclosure (ICD). Accounting Analysis Journal, 1(2), 1–11.
Nuryaman. (2009). Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan, dan Mekanisme Corporate Governance terhadap Pengungkapan Sukarela. Jurnal Akuntansi Dan Keuangan Indonesia, 6(1), 89–116.
Ousama, A. A., Fatima, A. H., & Majdi, A. R. H. (2012). Determinants of Intellectual Capital Reporting Evidence from Annual Reports of Malaysian Listed Companies. Journal of Accounting in Emerging Economies, 2(2), 119–139. https://doi.org/10.1108/20421161211229808
Prasinta, D. (2012). Pengaruh Good Corporate Governance terhadap Kinerja Keuangan. Accounting Analysis Journal ISSN 2252-6765, 1(2), 2–7.
Priyanti, S. Y., & Wahyudin, A. (2015). Determinan Pengungkapan Modal Intelektual Berdasarkan Variabel Keuangan dan Non Keuangan. Accounting Analysis Journal, 4(2), 1–10.
Purnomosidhi. (2006). Praktik Pengungkapan Modal Intelektual pada Perusahaan Publik di BEJ. Jurnal Riset Akuntansi Indonesia, 9, 1–20.
Reditha, D., & Mayangsari, S. (2016). Faktor-Faktor yang Mempengaruhi Pengungkapan Modal Intelektual. Media Riset Akuntansi, Auditing & Informasi, 16, 1–24.
Robert, K., & Angelo, K. (2014). Perilaku Organisasi Edisi 9. Jakarta: Salemba Empat.
Sardo, F., & Serrasqueiro, Z. (2018). Intellectual Capital, Growth Opportunities, And Financial Performance In European Firms Dynamic Panel Data Analysis. Journal of Intellectual Capital, 19(4), 747–767. https://doi.org/10.1108/JIC-07-2017-0099
Sari, H. M., & Andayani. (2017). Pengaruh Kinerja Intellectual Capital, Leverage, dan Size terhadap Pengungkapan Intellectual Capital. Jurnal Ilmu Dan Riset Akuntansi ISSN: 2460-0585, 6(1).
Seetharaman, A., Sooria, H. H. B. Z., & Saravanan, A. S. (2002). Intellectual Capital Accounting and Reporting in the Knowledge Economy. Journal of Intellectual Capital, 3, 128–148.
Stropnik, N., Korošec, B., & Tominc, P. (2017). The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations. Naše Gospodarstvo/Our Economy, 63(4), 3–16. https://doi.org/10.1515/ngoe-2017-0019
Sudibyo, A. A., & Basuki, B. (2017). Intellectual capital disclosure determinants and its effects on the market capitalization?: evidence from Indonesian listed companies. SHS Web of Conference 34, 07001, 1–7.
Suhardjanto, D., & Wardhani, M. (2010). Praktik Intellectual Capital Disclosure Perusahaan yang Terdaftar di Bursa Efek Indonesia. Jurnal Akuntansi Dan Akuntansi Indonesia, 14(1), 71–85.
Sumedrea, S. (2013). Intellectual Capital and Firm Performance?: A Dynamic Relationship in Crisis Time. Procedia Economics and Finance, 6(13), 137–144. https://doi.org/10.1016/S2212-5671(13)00125-1
Suparno, & Ramadini, R. (2017). Pengaruh Intellectual Capital dan Earning PerShare terhadap Nilai Perusahaan ( Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014 ). Jurnal Manajemen Dan Keuangan, 6(1), 710–718. https://doi.org/10.1371/journal.pone.0083491
Suwardjono. (2014). Teori Akuntansi Perekayasaan Pelaporan Keuangan Edisi Ketiga. Yogyakarta: BPFE Yogyakarta.
Suwarjuwono, T., & Kadir, P. A. (2003). Intellectual Capital: Perlakuan, Pengukuran, dan Pelaporan (Sebuah Library Research). Jurnal Akuntansi Dan Keuangan, 5, 35–57.
Suwart, T., Mindarti, C. S., & Setianingsih, N. (2016). Analisis Pengaruh Komisaris Independen, Konsentrasi Kepemilikan Terhadap Intellectual Capital Disclosure (ICD) Dan Kinerja Perusahaan. In Managing Local Resources to Compete in the Global Market - Forum Manajemen Indonesia VIII (pp. 1–18). Palu: Forum Manajemen Indonesia.
Taliyang, S. M., Abdul Latif, R., & Mustafa, N. (2011). The determinants of intellectual capital disclosure among Malaysian listed companies. International Journal of Management and Marketing Research, 4(3), 25–33.
Ting, I. W. K., & Lean, H. H. (2009). Intellectual Capital Performance of Financial Institutions in Malaysia. Journal of Intellectual Capital, 10(4), 588–599. https://doi.org/10.1108/14691930910996661
Utama, P., & Khafid, M. (2015). Faktor-Faktor yang Mempengaruhi Luas Pengungkapan Modal Intelektual pada Perusahaan Perbankan di BEI. Accounting Analysis Journal, 4(2), 1–10.
Utami, E. M. (2018). The Intellectual Capital Components on Firm Value?: Evidence from LQ-45 Index Companies. Jurnal Keuangan Dan Perbankan, 22(2), 291–300.
W, I. F. S., & Firmansyah, R. (2012). Immunodiagnosis of asymptomatic malignant lymphomas. Jurnal Dinamika Akuntansi, 4(1), 1–12.
Wedari, L. K. (2016). Intellectual capital dan intellectual capital disclosure terhadap market performance pada perusahaan publik indeks LQ-45. Jurnal Akuntansi & Auditing Indonesia, 20(1), 27–36.
Woodcock, J., & Whiting, R. H. (2009). Intellectual Capital Disclosures by Australian Companies. In AFAANZ Conference (pp. 1–31). https://doi.org/10.1016/j.adiac.2012.03.004
Yarram, S. ., & Balachandran, B. (2015). Managerial Ownership and Corporate Performance: Evidence from Malaysia. Proceedings of the 2nd International Conference on Corporate Governance, 187–206.
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Published
2019-01-23
How to Cite
MUKHIBAD, Hasan; SETYAWATI, Meyliani Eka.
Profitabilitas Pemoderasi Determinan Pengungkapan Modal Intelektual.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 14, n. 1, p. 120-131, jan. 2019.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/41319>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/JIAB.2019.v14.i01.p11.
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