THE EFFECT OF OWNERSHIP RETENTION AND UNDERWRITER REPUTATION ON INTELLECTUAL CAPITAL DISCLOSURE

Susanti, Susanti and Putri, Lingsir India Anteng Tunggil and Sasongko, Karin Maharani (2018) THE EFFECT OF OWNERSHIP RETENTION AND UNDERWRITER REPUTATION ON INTELLECTUAL CAPITAL DISCLOSURE. Proceeding International Conference of Business, Accounting and Economy (ICBAE UMP 2018).

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Abstract

The purpose of this study is to determine the effect of ownership retention and underwriter reputation on intellectual capital disclosure. The population in this study are companies are which doing IPO in Indonesia Exchange Stock (IDX) for period 2012 until 2017. The sample used is secondary data obtained from Indonesia Exchange Stock (IDX), that are annual report and prospectus. The sample was choosen by purposive sampling method. The sample used are 95 companies. The statistic method used was multiplier linear regression analysis, with hypotheses testing methods are t and F tests. The extent of the intellectual capital (IC) disclosure measured by using content analysis methodology. The results of this study indicate that underwriter reputation has a significant positive effect on intellectual capital disclosure on IPO prospectuses, while, ownership retention has no significant effect on intellectual capital disclosure on IPO prospectuses.

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