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Widijaya, Widijaya
Universitas Internasional Batam
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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 Alvina Alvina Angelica, Angelica Anita Anita Ariyanto Richard Pratama Aulia Putri Aviany Santi Carina Serly Saputri Debora Ratna Cempaka Delny Delny Dinda Lucida Siswan Dinda Nur Aini Elita Elita Felix Felix Fetru Gemah Putra Fidella Dita Maridza Fina Fiorentini Finia Novarisy Zultia Fiorentini, Fina Gheraldine Dinanti Hadianto Hadianto Heni Rachmawati I Putu Fredika Putra Inov Santoso Jeslin Jeslin Jesslyn Jesslyn Joelyn Veronica Jolin Floren Elvinis Juliawati, Juliawati Kristina Kristina Kristina Kristina Lina Lina Mavrict Josephino Melissa Melissa Monica Nanda Muhammad Adzel Alvian Muhammad Zidane Khairi Naufal Aldi Nova Nikein Tri Andjani Nindi Suci Rahmadani Novia Cristina Nurun Nada Peny Peny Putra, Darma Pratama Rifki Aryo Salgi Mulya Riskiyanto Riskiyanto Rizska Dwi Kartika Romitha, Sriyana Rusdi Noverianto Salinda Salinda Sellya Chandra Siti Hasya Lisvyanti Sriyana Romitha Stella Novianti Tifanny Jubilim Versia Silvana Vivian Vivian Waode Sumartini Wina Meida Sinaga Winny Winny Wiwy Riana