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Profitability Mediates the Effect of Managerial Ownership, Company Size, and Leverage on the Disclosure of Intellectual Capital

Accounting Analysis Journal · Vol. 8 No. 1 (2019) · hlm. 1–8

DOI
10.15294/aaj.v8i1.27860
ISSN
2502-6216, 2252-6765
Terbit
2019-07-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The aims of this research are to examine the effect of managerial ownership, firm size and leverage on intellectual capital disclosure by accommodated profitability as mediating variable that mediated the effect of firm size and leverage. The population in this study was34 banking companies listed in Indonesian Stock Exchange (BEI) in 2014-2017. The sample selection used purposive sampling method and collected 38 samples with152 unit analysis. The hypotheses testing used path analysis by IBM SPSS AMOS version 22. The results of analysis showed that firm size has a positive significant effect on intellectual capital disclosure and profitability. Leverage has a negative significant effect on intellectual capital disclosure. The results showed that the level of intellectual capital disclosure banking sector in Indonesia is quite high 50,52%. Profitability failed to mediate firm size and leverage on intellectual capital disclosure. The further research can use other types of intellectual capital intensive industry sectors such as electrical, information technology and services. The management of the companies are expected to be able to manage the assets resources well. Use the nominal value of intellectual capital owned by the company to measure intellectual capital disclosure.

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  • Sunan Kalijaga State Islamic University Yogyakarta
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Nanik Sri UtaminingsihAfiliasi tidak diketahui1
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Winarti WinartiSunan Kalijaga State Islamic University Yogyakarta1
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Korentina Juniasti SinagaAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Profitability Mediates the Effect of Managerial Ownership, Company Size, and Leverage on the Disclosure of Intellectual Capital</dc:title>
	<dc:creator>Barokah, Lefi</dc:creator>
	<dc:creator>Fachrurrozie, Fachrurrozie</dc:creator>
	<dc:description xml:lang="en-US">The aims of this research are to examine the effect of managerial ownership, firm size and leverage on intellectual capital disclosure by accommodated profitability as mediating variable that mediated the effect of firm size and leverage. The population in this study was34 banking companies listed in Indonesian Stock Exchange (BEI) in 2014-2017. The sample selection used purposive sampling method and collected 38 samples with152 unit analysis. The hypotheses testing used path analysis by IBM SPSS AMOS version 22. The results of analysis showed that firm size has a positive significant effect on intellectual capital disclosure and profitability. Leverage has a negative significant effect on intellectual capital disclosure. The results showed that the level of intellectual capital disclosure banking sector in Indonesia is quite high 50,52%. Profitability failed to mediate firm size and leverage on intellectual capital disclosure. The further research can use other types of intellectual capital intensive industry sectors such as electrical, information technology and services. The management of the companies are expected to be able to manage the assets resources well. Use the nominal value of intellectual capital owned by the company to measure intellectual capital disclosure.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-07-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/27860</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i1.27860</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 1 (2019): March; 1-8</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/27860/13990</dc:relation>
</oai_dc:dc>