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All Journal Journal of Accounting and Investment AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi
Sri Budhi Rezki
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance Social Sciences

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Journal : Kompartemen : Jurnal Ilmiah Akuntansi

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Determinan Faktor Pengungkapan Modal Intelektual dan Tingkat Pengungkapan Per Industrinya pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Sri Budhi Rezki
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.332 KB) | DOI: 10.30595/kompartemen.v16i1.2458

Abstract

This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of  independence board, size of audit committee, profitability, age of company,  size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.
Co-Authors Arum Indrasari, Arum EVY RAHMAN UTAMI Hafiez Sofyani Randi Atmaja