The influence of corporate governance on intellectual capital disclosure: evidence from bank on Indonesian stock exchange 2015-2019

Indrayati, Indrayati, Melani, Erlin and Slamet, Slamet ORCID: https://orcid.org/0000-0001-5583-5425 (2021) The influence of corporate governance on intellectual capital disclosure: evidence from bank on Indonesian stock exchange 2015-2019. International Journal of Business and Social Science Research (IJBSSR), 2 (4). pp. 1-10.

Text 8412.pdf - Published Version Available under License Creative Commons Attribution. Download (1MB)

Abstract

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

Item Type:	Journal Article
Keywords:	independent commissioner; ownership concentration; audit committee; external auditor and intellectual capital disclosure
Divisions:	Faculty of Economics > Department of Management
Depositing User:	Slamet Slamet
Date Deposited:	07 Jun 2021 03:21

Downloads

Origin of downloads

Actions (login required)

View Item