PENGARUH EFISIENSI INVESTASI PADA INTELECTUAL CAPITAL TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL.

Abstract

The purpose of this study was to determine the influence of Efficiency Investments in intelectual Capital and Intelectual Capital Disclosure. The research method is verification (verificative research) and are explanatory (explanatory research) or causality (causal study), because this study wanted to find the cause or causal relationship . The data used in this research is secondary and primary data. An investigator secondary data are collected for the period 2012 - 2015. The Primer data made in an effort to increase the objectivity of intellectual capital disclosure score are verified by 5 independent assessment team. Asumsi classic test are used consists of normality test, multicollinearity and heterokedestisitas. Target population this research are 100 commercial bank are listed in Indonesia Stock Exchange. These results of this study shows the coefficient of reggression and t test for the effect of investment efficiency intelectual capital on the disclosure of intellectual capital is 6.7% while the remaining 93.3% influenced by other factors not observed in this study.

Keywords : Efficiency Investments in Intellectual Capital, Intellectual Capital Disclosures