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)

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Field Value
 
Title THE INFLUENCE OF CORPORATE GOVERNANCE ON INTELLECTUAL CAPITAL DISCLOSURE: EVIDENCE FROM BANK ON INDONESIAN STOCK EXCHANGE 2015-2019
 
Creator Indrayati
Erlin Melani, SE
Slamet
 
Subject Independent Commissioner
Ownership Concentration
Audit Committee
External Auditor and Intellectual Capital Disclosure
 
Description 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.
 
Publisher The Institute of Academic Research and Publication (IARP)
 
Date 2021-04-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ijbssrnet.com/index.php/ijbssr/article/view/49
10.47742/ijbssr.v2n4p1
 
Source International Journal of Business and Social Science Research; Vol. 2 No. 4 (2021): April; 1-10
2709-2143
 
Language eng
 
Relation https://ijbssrnet.com/index.php/ijbssr/article/view/49/55
 
Coverage Management Finance
 
Rights https://creativecommons.org/licenses/by-sa/4.0
 

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