Melola Discovery

← Melola Discovery

Jurnal

The Determinants of Intellectual Capital Disclosure with Firm Age as a Moderating Variable

Accounting Analysis Journal · Vol. 10 No. 3 (2022) · hlm. 158–165

DOI
10.15294/aaj.v10i3.52918
ISSN
2502-6216, 2252-6765
Terbit
2022-02-17
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This research aims to examine and describe the relationship between profitability, leverage, foreign ownership, and government ownership on intellectual capital disclosure moderated by firm age. The population in this study is financial companies listed on the Indonesian Stock Exchange in 2017-2018. The sample selection uses the purposive sampling technique, which produced 81 companies and 162 units of analysis. Data collection using documentation techniques. Descriptive statistical analysis and moderation regression analysis were used to analyze data. The results showed that leverage and foreign ownership have a significant positive effect on intellectual capital disclosure, while profitability and government ownership do not affect intellectual capital disclosure. The result of the absolute difference test showed that firm age is able to moderate the effect of profitability and government ownership on intellectual capital disclosure but is not able to moderate the effect of leverage and foreign ownership. The findings prove highly leveraged companies and high foreign ownership encourage companies to disclose intellectual capital. Firm age weakens the effect of profitability and government ownership on intellectual capital disclosure. Keywords: Intellectual Capital Disclosure; Profitability; Leverage; Foreign Ownership; Government Ownership; Firm Age

Jaringan kolaborasi para penulis

40 penulis · 60 tautan kepenulisan bersama · 1 lintas organisasi · menampilkan 40 yang paling banyak terhubung

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • State University of Semarang
  • Universitas Media Nusantara Citra
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Agus WahyudinAfiliasi tidak diketahui3
Indah AnisykurlillahAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Rusdarti RusdartiAfiliasi tidak diketahui2
Joko WidodoAfiliasi tidak diketahui2
Achmad SlametAfiliasi tidak diketahui2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAfiliasi tidak diketahui2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAfiliasi tidak diketahui1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
Abiprayasa Kawiswara Weko HartoyoAfiliasi tidak diketahui1
Rida AndriyaniAfiliasi tidak diketahui1
Eloking Surya Sekar MahardikaAfiliasi tidak diketahui1
Fani KarinaAfiliasi tidak diketahui1
Ria AniktiaAfiliasi tidak diketahui1
Umi HanifahAfiliasi tidak diketahui1
Lucky Tio MonikaAfiliasi tidak diketahui1
Eko Marliyana MarliyanaAfiliasi tidak diketahui1
Yanuar Dwi PurnomoAfiliasi tidak diketahui1
Ade Dwi SuryaniAfiliasi tidak diketahui1
Atiyah Nima FaradisaAfiliasi tidak diketahui1
Eka Deny PrihastomoAfiliasi tidak diketahui1
Fita Kartika BuanaAfiliasi tidak diketahui1
Ulfi Nihayah FitriyaniAfiliasi tidak diketahui1
Hidayatul KhasanahAfiliasi tidak diketahui1
Milla SeptianaAfiliasi tidak diketahui1
Devi SoniaAfiliasi tidak diketahui1
Vivi Ayuning TyasAfiliasi tidak diketahui1
Siska Puji LestariAfiliasi tidak diketahui1
Abdul KodirAfiliasi tidak diketahui1
IstichomahwatiAfiliasi tidak diketahui1
Hanapi AtmajaAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Determinants of Intellectual Capital Disclosure with Firm Age as a Moderating Variable</dc:title>
	<dc:creator>Suryani, Ayu</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:description xml:lang="en-US">This research aims to examine and describe the relationship between profitability, leverage, foreign ownership, and government ownership on intellectual capital disclosure moderated by firm age. The population in this study is financial companies listed on the Indonesian Stock Exchange in 2017-2018. The sample selection uses the purposive sampling technique, which produced 81 companies and 162 units of analysis. Data collection using documentation techniques. Descriptive statistical analysis and moderation regression analysis were used to analyze data. The results showed that leverage and foreign ownership have a significant positive effect on intellectual capital disclosure, while profitability and government ownership do not affect intellectual capital disclosure. The result of the absolute difference test showed that firm age is able to moderate the effect of profitability and government ownership on intellectual capital disclosure but is not able to moderate the effect of leverage and foreign ownership. The findings prove highly leveraged companies and high foreign ownership encourage companies to disclose intellectual capital. Firm age weakens the effect of profitability and government ownership on intellectual capital disclosure.
Keywords:&amp;nbsp;Intellectual Capital Disclosure;&amp;nbsp;Profitability; Leverage; Foreign&amp;nbsp;Ownership; Government&amp;nbsp;Ownership; Firm Age</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-02-17</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/52918</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i3.52918</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 3 (2021): November; 158-165</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/52918/21190</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Accounting Analysis Journal</dc:rights>
</oai_dc:dc>