Intellectual Capital Disclosure and Company Financial Performance : Market Capitalization

Sigit, Hermawan (2021) Intellectual Capital Disclosure and Company Financial Performance : Market Capitalization. Universitas Muhammadiyah Sidoarjo.

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Abstract

This research aimed to test the effect of intellectual capital disclosure and company financial performance on market capitalization. A quantitative research methodology was designed that utilized classical assumption testing and hypothesis testing in a multiple linear regression model. Secondary data from annual reports of financial sector and telecommunication companies listed on the Indonesian stock exchange (BEI) during the period 2012 – 2016 were also accessed and used. The research results show that the intellectual capital disclosure variables positively and significantly influence market capitalization and firm financial performance while ROA, ROE and EPS as proxy, also had a significant positive influence on market capitalization.

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	06 Jan 2021 07:46
Last Modified:	06 Jan 2021 07:46
URI:	http://eprints.umsida.ac.id/id/eprint/8172

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