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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
Dista Amalia Arifah
Universitas Islam Sultan Agung
Economics, Econometrics & Finance

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CORPORATE GOVERNANCE SEBAGAI PEMICU PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN DI INDONESIA Dista Amalia Arifah; Hendri Setyawan
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.1-15

Abstract

Intangible assets proxied by Intellectual Capital play an important role as the key to success and the trigger for the creation of company’s value. The current trend is that companies have not yet focused on Intellectual Capital disclosure. With the implementation of Corporate Governance mechanism, it is expected to support the disclosure of IC, so as to add values to the company.This study aims to analyze corporate governance mechanism as a trigger of Intellectual Capital disclosure to companies in Indonesia. The population of this study was companies included in the ranking of CG implementation conducted by The Indonesian Institute for Corporate Governance (IICG) in 2011, 2012 and 2013. The sample was taken by purposive sampling method.This study used secondary data, i.e. company’s annual report where then the data were processed with simple linear regression. The result showed that corporate governance did not have any influence to intellectual capital disclosure.
INDEPENDENSI, KOMITMEN ORAGNISASI, GAYA KEPEMIMPINAN, DAN PEMAHAMAN GOOD GOVERNACE TERHADAP KINERJA AUDITOR Sriyanto Sriyanto; Dista Amalia Arifah
MAKSIMUM Vol 5, No 2 (2015): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v5i2.5141

Abstract

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PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN IC INTENSIVE YANG TERDAFTAR DI BEI Dista Amalia Arifah
MAKSIMUM Vol 2, No 1 (2011): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.v2i1.1092

Abstract

This study aims to analyze the influence of audit committee characteristics, which is consists of : audit committee membership, audit committee independence, independent commissioner proportion, audit committee chief and audit committee competence on the intellectual capital disclosure, companies used in the category of intensive ICs at BEI in 2009, also considering the control variables. The population included in the category of IC intensive companies amounted to 176. Sampling using a purposive sampling method and obtained 73 samples that meet the criteria.The data used in this study is secondary data, the annual report of the company in 2009 and processed by multiple regression. ICs disclosure acquisition data using content analysis techniques to the analysis unit that has been determined, the IC disclosure have been acquired in quantity and quality terms.The results showed that among audit committee characteristicsthat are used only audit committee membershipand audit committee chief which affects the IC disclosure in quantity terms. While two other control variables which are size and profitability, showed different results. Only size was affected significantly in quality IC disclosure terms.
Co-Authors Hendri Setyawan Sriyanto Sriyanto