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The Roles of Profitability in Moderating The Effects of Managerial Ownership, Leverage, and Firm Size Toward Intellectual Capital Disclosure

Accounting Analysis Journal · Vol. 8 No. 2 (2020) · hlm. 74–80

DOI
10.15294/aaj.v8i2.33775
ISSN
2502-6216, 2252-6765
Terbit
2020-04-03
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This research aims to analyze the effects of managerial ownership, leverage, and firm size on the intellectual capital disclosures accompanied profitability as moderated variable. The population in this research are the companies registered in the LQ45 Stock Index in 2015-2017 as many as 29 companies. This study used sampling with purposive sampling. Unit of analysis obtained as many 87 analysis. Data collection used documentation technique. Data analysis in this study used descriptive statistics and inferential statistics. Hypothesis testing used moderation regression analysis with difference absolute test. The results of this study indicated that leverage and firm size have a significant positive effect, while managerial ownership has no significant effect on the intellectual capital disclosures. Profitability significantly moderates the effect of leverage and firm size on the intellectual capital disclosures while it does not significantly moderate the effect of managerial ownership on the intellectual capital disclosures. The conclusion of this study is that investors can consider leverage and firm size in investment decision making, considering the disclosure of intellectual capital in this study is influenced by leverage and firm size.

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38 penulis · 51 tautan kepenulisan bersama · 8 lintas organisasi

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  • State University of Semarang
  • Universitas Syiah Kuala
  • Universitas Ivet
  • Jenderal Soedirman University
  • Ministry of Religious Affairs
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
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Rekan penulisOrganisasiArtikel bersama
Nina OktarinaState University of Semarang2
Ibrotul Lailatur RohmahState University of Semarang1
Tia Pipit NaovilaAfiliasi tidak diketahui1
Ajeng Rizka RiadianiAfiliasi tidak diketahui1
Rahmat SyarifullohState University of Semarang1
Rastra BuanaState University of Semarang1
Dany AriyantoState University of Semarang1
Siti Nur EndahAfiliasi tidak diketahui1
Ahmad Faris ArifianataState University of Semarang1
Fitriana FitrianaUniversitas Syiah Kuala1
Malihatus SholihahState University of Semarang1
Endang PujiatiState University of Semarang1
Hanum LarasatiState University of Semarang1
Vida Chusnia ChaqState University of Semarang1
Lisa PratiwiState University of Semarang1
Dini AgusmiatiState University of Semarang1
Maylia Pramono SariState University of Semarang1
Ida MaftukhahState University of Semarang1
Bestari Dwi HandayaniState University of Semarang1
Kuat Waluyo JatiState University of Semarang1
Dwi HardiyantiUniversitas Ivet1
Mungin Eddy WibowoState University of Semarang1
Haryono HaryonoState University of Semarang1
Amir MahmudState University of Semarang1
Sofyan SetiyawanAfiliasi tidak diketahui1
Jarot Tri Bowo SantosoState University of Semarang1
Ega Sih Priyantika WihartoState University of Semarang1
Sandy AriefState University of Semarang1
Fitri AprilianiState University of Semarang1
Rusdarti RusdartiState University of Semarang1
Arini Mayang FauniAfiliasi tidak diketahui1
Aldila KrisnaresantiJenderal Soedirman University1
Achmad SlametState University of Semarang1
Supriyadi SupriyadiState University of Semarang1
Amhal KaefahmiMinistry of Religious Affairs1
Najmi Diyana LathifahState University of Semarang1

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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">The Roles of Profitability in Moderating The Effects of Managerial Ownership, Leverage, and Firm Size Toward Intellectual Capital Disclosure</dc:title>
	<dc:creator>Khosidah, Nasihotul</dc:creator>
	<dc:creator>Wahyudin, Agus</dc:creator>
	<dc:description xml:lang="en-US">This research aims to analyze the effects of managerial ownership, leverage, and firm size on the intellectual capital disclosures accompanied profitability as moderated variable. The population in this research are the companies registered in the LQ45 Stock Index in 2015-2017 as many as 29 companies. This study used sampling with purposive sampling. Unit of analysis obtained as many 87 analysis. Data collection used documentation technique. Data analysis in this study used descriptive statistics and inferential statistics. Hypothesis testing used moderation regression analysis with difference absolute test. The results of this study indicated that leverage and firm size have a significant positive effect, while managerial ownership has no significant effect on the intellectual capital disclosures. Profitability significantly moderates the effect of leverage and firm size on the intellectual capital disclosures while it does not significantly moderate the effect of managerial ownership on the intellectual capital disclosures. The conclusion of this study is that investors can consider leverage and firm size in investment decision making, considering the disclosure of intellectual capital in this study is influenced by leverage and firm size.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-04-03</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/33775</dc:identifier>
	<dc:identifier>10.15294/aaj.v8i2.33775</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 8 No 2 (2019): July; 74-80</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v8i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/33775/15815</dc:relation>
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