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Angelica, Angelica
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The Impact of Corporate Governance on Intellectual Capitals Efficiency in Indonesia Widijaya, Widijaya; Angelica, Angelica
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2899

Abstract

The purpose of this study is to evaluate the impact of corporate governance (board size, board independence, audit committee financial expertise, audit committee independence, and audit committee size) on intellectual capital (IC) in companies listed on the Indonesia Stock Exchange (IDX). The method used for this quantitative research to test the relation between corporate governance and intellectual capital is panel data regression by using secondary data from the 2016-2020 financial report. The number of samples are 429 companies with 2.145 observations that meet the conditions and criteria. This research shows that board independence has a significant positive effect on intellectual capital, meanwhile, board size, audit committee financial expertise, audit committee independence, and audit committee size do not affect intellectual capital. The control variable in this research shows that firm size has a significant positive effect on intellectual capital, meanwhile, leverage and return on investment do not affect intellectual capital.
Co-Authors Aaliyah, Syahlaa Abdul Maulana Agnes Agnes Agustina, Mela Aini, Anis Nuru Amalia, Zerra Rizki Andi Restu Anggraini, Elya Siska Anita Yus, Anita Ar-Rasyid, Rafif Harun Arbiansyah, Muhammad Nabil Ari Nurhaqi Bakti, Ridwan Ballesta, Jordy Bungalangan, Fajar Dirgah Cholid, Idham Christanto, Budi Damantary, Sephia Ekaputri Dwi Tjahyaning Putranti Enzelly, Enzelly Fauziyyah, Hany Gloria, Gloria Indrayang, Cecilia Insani, Widya Norma Kemala Putri, Kemala Putri Khatrina Bine Matongan Khinanti, Luruh Dwi Kosasih, Draken Laurensia, Laurensia Manurung, Angelina Mesrawati, Mesrawati Mulyawati, Yusriyani Nabilah, Fityah Natasya, Helen Nisrina, Diflaa Kayla Nopitri, Harti Zakia Noviana, Karrena Nur Arifudin Nuriyanti Nuriyanti Pebrianto, Agung Pertiwi, Nurfadilah Dwinanda Putra, Reihan Tridamar Rambe, Fitri Ananda Retno Budi Lestari Rusdi, Farid Sari, Atik Yuliana Sembiring, Rinawati Shevaulia, Hana Sri Simaremare, Aman Siregar, Widy Farah Muthiah Siti Khodijah Lubis Sri Yunita Sumarni Sumarni Surya, Geraldo Veronika Veronika Waluyadi Waluyadi Widijaya, Widijaya Yanti Sri Rejeki Yesika, Yesika Yopi Nisa Febianti Yullianti, Yullianti Zahra, Firda Annisa Zahrianis, Azivah ‘Aini, Shofi Qurrotul