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

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 companie...

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Bibliographic Details
Main Authors: Nasihotul Khosidah, Agus Wahyudin
Format: Article
Language:English
Published: Universitas Negeri Semarang 2020-04-01
Series:Accounting Analysis Journal
Online Access:https://journal.unnes.ac.id/sju/index.php/aaj/article/view/33775

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