THE RELATIONSHIP SIZE, LEVERAGE, OWNERSHIP, PROFIT, AUDITOR SIZE AND INTELLECTUAL CAPITAL DISCLOSURE INFLUENCE TO STOCK PRICE

Ardana, I Cenik and Rasyid, Ardiansyah and Santioso, Linda (2013) THE RELATIONSHIP SIZE, LEVERAGE, OWNERSHIP, PROFIT, AUDITOR SIZE AND INTELLECTUAL CAPITAL DISCLOSURE INFLUENCE TO STOCK PRICE. Karya Ilmiah Dosen. pp. 194-200. ISSN 978-979-9234-49-0

[img] Text
2063-4504-1-SM.pdf - Published Version

Download (723kB)

Abstract

The purpose of this research is to prove that there is a correlation between the size of disclosure in theannual report (intellectual capital disclosure) with corporate size, corporate leverage, ownership,profitability, and auditor size. Therefore, this association may be used as a basis into a research model thatthere is a relationship between intellectual capital disclosure and corporate performance. The corporateperformance is proxied by stock price.. The stock price is a reflection of the confidence of capital markets orresult of the interaction of demand and supply which occurs in the stock. This interaction is assumed to beinfluenced by the corporate's fundamentals what can be seen in the information content derived from theannual report, particularly, the disclosure of intellectual capital. The consequence of this, the corporateshould normally encourage to be more transparent, so that seems to look more attractive to capital marketparticipants (investors). The result from this research is only corporate ownership can predict theintellectual capital disclosure size for the first model. For the second model, the result is the intellectualcapital disclosure size can influence the stock market.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Puskom untar untar
Date Deposited: 04 Apr 2017 09:16
Last Modified: 04 Apr 2017 09:16
URI: http://repository.untar.ac.id/id/eprint/315

Actions (login required)

View Item View Item