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Riyani Morin
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Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE SERTA DAMPAKNYA TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018) Riyani Morin; Linda Y. Hutadjulu; Aaron M. A Simanjuntak
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 14, No 2 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.464 KB) | DOI: 10.52062/jakd.v14i2.1456

Abstract

This study aims to analyze the influence of firm characteristics and corporate governance on intellectual capital disclosure and its impact on firm value. This research was conducted again to review the inconsistency of the diversity of the results of previous studies. Firm characteristics are proxied with corporate governance as an independent variable in this study, intellectual capital disclosure is an intervening variable, and firm value as the dependent variable. The results of this study show that firm size has influence on the intellectual capital disclosure. Leverage, profitability, board independence, audit committee, board size do not have influence on intellectual capital disclosure. Intellectual capital disclosure does not have influence on firm value.
Co-Authors Aaron M. A. Simanjuntak Linda Yuliani Hutadjulu