Jurnal PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP RELEVANSI NILAI LAPORAN KEUANGAN
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THE INFLUENCE OF INTELLECTUAL CAPITAL DISCLOSURE ON RELEVANCE OF VALUE OF FINANCIAL STATEMENTS.
Thesis S1, UAJY.
This study aims to obtain empirical evidence about the effect of intellectual capital disclosure on the relevance of the value of financial statements in Indonesia. The relevance of the value of financial statements is how much information in the financial statements can show the value of the company that is described by the stock price. The financial statement information referred to in this study is earnings per share and book value per share. The sample collection method used is purposive sampling method. The sample used in this study was 210 financial sector companies from 58 financial sector companies listed on the Indonesia Stock Exchange in 2013-2017. The hypothesis in this study was tested using multiple linear regression to test the relevance of the value of financial statements and the test of absolute difference in value to test the effect of intellectual capital disclosure on the relevance of financial statement values. Multiple linear regression tests and absolute difference values are performed with the SPSS Statistics Ver.17 for Windows program. Hypothesis decision making decisions are made by comparing the adjusted R square of the two tests. The results of this study indicate that intellectual capital disclosure increases the relevance of the value of financial statements.
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