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Fredy Olimsar
Universitas Jambi
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Journal : Dharma Ekonomi

 1 
Hubungan Struktur Kepemilikan, Komite Audit dan Biaya Research and Development terhadap Intellectual Capital Disclosure Muhammad Ryu Syaputra; Afrizal, Afrizal; Fredy Olimsar
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.359

Abstract

This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research employs a quantitative approach using the total sampling method, where all healthcare sector companies that meet the criteria are included as samples. Secondary data were obtained from annual reports and analyzed using panel data regression with the assistance of Stata 19 software. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier (LM) tests, with the results indicating that the Random Effect Model (REM) was the most appropriate model to use. The results show that managerial ownership, institutional ownership, and audit committee have negative and insignificant relationships with Intellectual Capital Disclosure. In contrast, research and development activities have a positive and significant relationship with Intellectual Capital Disclosure.
Co-Authors - Afrizal AA Sudharmawan, AA Abdul Basir Achmad Hizazi Afrizal Agerta, Maya Tiara Agung nugraha, Dea Alfiana Anggelita, Cristina Merry Des Ariyani, Lisa Arya Ramadhan Arya Ramadhan Bambang Rismadi Bustanul Ulum Cakranegara, Pandu Adi Christine Riani Elisabeth Dahlia Dahlia Dios Nugraha Putra Dios Nugraha Putra Dwinajayanti, Risky Elisabeth, Christine Riani Enggar Diah Puspa Arum Fahmi, Andri Firmansyah, Dino Fransisca Dyah Anggraini FRIYANI, RITA Gusniadi, Revi Ilham Halimatus Sakdiah Hendi Gepsy Hendy Tannady Heriyani, Heriyani Hernando, Riski Herry Mokoginta Ida Ayu Putu Sri Widnyani Ilham Wahyudi Ilham Wahyudi Indriya Fathni Iskandar Sam Iskandar Sam Ismail Mokoagow Istiqomah Melinda Jamhari Ramdani Mukti Jayawarsa, A.A. Ketut Kadeni Kadeni, Kadeni Khoirul Umam Hasbiy Kumalasari, Rizky Lidya Febriani Mardini, Sasra Marpaung, Rumintar J. H. Misidawati, Dwi Novaria Misni Erwati, Misni Moch Natsir Syafarin Mokoginta Muhamad Sarifudin Muhammad Ryu Syaputra Muhammad Valiant Arsi Nugraha Mukhzarudfa, Mukhzarudfa Mulya, Melati Mutia Dwi Arita Deli Najib, Muhammad Ali Nanda, Dahlia Yulia Natalia Fitria Revini Pranata Nela Safelia Netty Herawaty Niken Hervina Ningrum, Fitri Setya Nurhikmah Sibua Nurmawati Mambuhu Nurmawati Mambuhu Nurul Firda A Purwonegoro, Lesgawati Putra, Dian Octama Putra, Dios Nugraha Putri, Mezelia Clarinda Laksono R. Rama Muamar Rifki Ratih Kusumastuti Reni Mubaliroh Rico Wijaya Z Riri Oktari Ulma Riski Hernando Rita Friyani Rita Friyani Rizki, Muhammad Fiqih Julian Rofikhoh Rofikhoh Salwa, Amirah Sam, Iskandar Samalua Waoma Sari, Istiana Dwi Sari, Naura Juwita Scheilla Aprilia Murnidayanti Shinta Adelia Sari Simangunsong, Bangkit Hamonangan Situmorang, Anggina Nola Situmorang, Muhammad Ariel Jackviando SRI RAHAYU Sri Wahyuningsih Sry Rosita Sudradjat, Abdi Dwiantara Syukri , Adi Ikhsan Syukri Amri, Adi Ihsan Tama, Amri Tan, Maulidia Imastary Tanti Widia Nurdiani TEGAR ZAKI HANAFI Tialonawarmi , Feny Tialonawarmi, Feny Triani, Yuli Uli Wildan Nuryanto Ulum, M Bustanul Utami, Eva Yuniarti Victor Pattiasina Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Wiwik Tiswiyanti Yayuk Sriayudha Yenny Yuniarti Yogi Firmansyah Yudi Yuliana Yuliana Yuliana Yuliana Yulmardi Yulmardi Yuniarti , Yenny Zulma, Gandy Wahyu Maulana