PENGARUH OWNERSHIP RETENTION, UNDERWRITER REPUTATION DAN FIRM SIZE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PERUSAHAAN YANG MELAKUKAN IPO DI BURSA EFEK INDONESIA TAHUN 2010 – 2012

Ramdani, - (2014) PENGARUH OWNERSHIP RETENTION, UNDERWRITER REPUTATION DAN FIRM SIZE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PERUSAHAAN YANG MELAKUKAN IPO DI BURSA EFEK INDONESIA TAHUN 2010 – 2012. S1 thesis, Universitas Pendidikan Indonesia.

[img]
Preview
Text
S_PEA_1005903_Title.pdf

Download (307kB) | Preview
[img]
Preview
Text
S_PEA_1005903_Table_of_content.pdf

Download (516kB) | Preview
[img]
Preview
Text
S_PEA_1005903_Abstract.pdf

Download (177kB) | Preview
[img]
Preview
Text
S_PEA_1005903_Chapter 1.pdf

Download (306kB) | Preview
[img] Text
S_PEA_1005903_Chapter 2.pdf
Restricted to Staf Perpustakaan

Download (432kB) | Request a copy
[img]
Preview
Text
S_PEA_1005903_Chapter 3.pdf

Download (537kB) | Preview
[img] Text
S_PEA_1005903_Chapter 4.pdf
Restricted to Staf Perpustakaan

Download (654kB) | Request a copy
[img]
Preview
Text
S_PEA_1005903_Chapter 5.pdf

Download (141kB) | Preview
[img]
Preview
Text
S_PEA_1005903_Bibliography.pdf

Download (314kB) | Preview
[img] Text
S_PEA_1005903_Appendix.pdf
Restricted to Staf Perpustakaan

Download (1MB) | Request a copy
Official URL: http://repository.upi.edu

Abstract

Tujuan penelitian ini adalah untuk mengetahui : 1) Pengaruh ownership retention pemegang saham lama terhadap pengungkapan intellectual capital pada perusahaan yang melakukan IPO, 2) Pengaruh reputasi underwriter terhadap pengungkapan intellectual capital pada perusahaan yang melakukan IPO, 3) Pengaruh ukuran perusahaan (firm size) terhadap pengungkapan intellectual capital pada perusahaan yang melakukan IPO . Metode pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Populasi dalam penelitian ini adalah perusahaan yang melakukan IPO di Bursa Efek Indonesia tahun 2010-2012 yang berjumlah 71 perusahaan dengan sampel penelitian sebanyak 46 perusahaan. Alat analisis statistik yang digunakan untuk menguji hipotesis penelitian ini adalah analisis regresi linier berganda dengan bantuan SPSS 20.0. Hasil pengujian hipotesis menunjukkan bahwa ownership retention berpengaruh negatif terhadap pengungkapan intellectual capital, underwriter reputation berpengaruh positif terhadap pengungkapan intellectual capital, dan firm size berpengaruh positif terhadap pengungkapan intellectual capital. Kata kunci : ownership retention, ownership retention, firm size, pengungkapan intellectual capital, Initial Public Offering The purpose of this research is to know : 1) Influence of ownership retention to intellectual capital disclosure company which IPO, 2) Influence of underwriter reputation to intellectual capital disclosure company which IPO 3) Influence of firm size to intellectual capital disclosure company which IPO. Sample was selected using purposive sampling method. Population in this research is company which IPO in Indonesia Stock Exchage from 2010 to 2012 as many 71 company with the number of sample is 46 company. The analysis tool to test the hypothesis is multiple liniar regression analysis by using SPSS 20.0.The result of hypothesis test showed ownership retention have negative influence to intellectual capital disclosure, underwriter reputation have positive influence to intellectual capital disclosure and firm size have positive influence to intellectual capital disclosure. Keyword : ownership retention, ownership retention, firm size, intellectual capital disclosure, Initial Public Offering

Item Type: Thesis (S1)
Additional Information: No.Panggil: S PEA RAM p-2014
Uncontrolled Keywords: ownership retention, ownership retention, firm size, pengungkapan intellectual capital, Initial Public Offering
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: DAM STAF Editor
Date Deposited: 25 Feb 2015 03:16
Last Modified: 25 Feb 2015 03:16
URI: http://repository.upi.edu/id/eprint/13408

Actions (login required)

View Item View Item