Many scientists believe that Intellectual Capital Disclosure (ICD) can add
additional competitive advantage. To gain this advantage, the factor determining
the outcome of Intellectual Capital Disclosure (lCD) is very crucial. Therefore, this
research aims to investigate the influence of company characteristics (company
size, debt level, company age, ownership concentration, profitability and auditor
reputation) towards ICD in Indonesia Property & Real Estate companies from the
period of 2012-2014 using multiple regression model.
Besides this research categorized as quantitative explanatory research.
Furthermore this research will use non-probability purposive sampling and take 81
samples. This research suggests that company size and company age statistically
have significant influence toward ICD. On the other hand debt level, ownership
concentration, profitability, and auditor reputation do not have significant influence
toward ICD. Company size has positive influence towards ICD. On the other hand.
company age has age negative influence towards ICD.

Creator(s)

• (34412074) TOMMY HALIM

Contributor(s)

• Tessa Vanina Soetanto → Advisor 1
• Liem Pei Fun, S.E., M.Com. → Examination Committee 1

Publisher

Universitas Kristen Petra; 2016

Language

English

Category

s1 – Undergraduate Thesis

Sub Category

Skripsi/Undergraduate Thesis

Source

Undergraduate Thesis No. 34010236/MAN/2016; Tommy Halim (34412074)

Subject(s)

• HOUSING DEVELOPMENT
• INTELLECTUAL PROPERTY
• REAL ESTATE BUSINESS

File(s)

• jiunkpe-is-s1-2016-34412074-39093-capital_disclosure-cover.pdf
• jiunkpe-is-s1-2016-34412074-39093-capital_disclosure-abstract_toc.pdf