INTELLECTUAL CAPITAL DISCLOSURES AND AUDIT COMPONENTS IN NON-DISCRETIONARY INCOME

MIX: JURNAL ILMIAH MANAJEMEN

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Field Value
 
Title INTELLECTUAL CAPITAL DISCLOSURES AND AUDIT COMPONENTS IN NON-DISCRETIONARY INCOME
 
Creator Hatane, Saarce Elsye
Rembulan, Dewi
Tarigan, Josua
 
Subject Intellectual Capital Disclosures, audit committee, non-discretionary net income, cash flow operation
 
Description This study aims to determine the relationship of Intellectual Capital Disclosures (ICD), audit committee characteristics (size, gender, education, expertise), and audit quality toward the performance of the company measured through Non-Discretionary Net Income (NDNI) and Cash Flow Operation (CFO). This study is conducted on service listed companies in the Indonesia Stock Exchange (Service Industry) from 2010 to 2016 by panel data regression method analyzed using random effect model. The results of this study indicate that components in ICD have no significant impact on firm performance. Some components in the audit committees are found to have significant positive relationship towards financial performance. The empirical results suggest that ICD serve as a tool in aiding firm performance. A corporation should practice ICD extensively to enjoy the impact on the firm performance and value. Most research studies the relationship between intellectual capital disclosures and board diversity toward firm performance individually. The interaction of intellectual capital disclosures and audit committee characteristics is analyzed and studied to see whether audit committee characteristics is a factor that can help and improve the effectiveness of firm performance. Audit quality is also being analyzed and being taken into consideration as a variable. This is the first study to find the relationship towards the firm performance using NDNI and CFO as the dependent variables
 
Publisher Universitas Mercu Buana
 
Contributor
 
Date 2019-02-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/5196
10.22441/mix.2019.v9i1.008
 
Source MIX: JURNAL ILMIAH MANAJEMEN; Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen; 124 - 140
2460-5328
2088-1231
 
Language eng
 
Relation http://publikasi.mercubuana.ac.id/index.php/Jurnal_Mix/article/view/5196/2369
 
Rights Copyright (c) 2019 MIX: JURNAL ILMIAH MANAJEMEN
 

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