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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Tri Fajar Agus Salim
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia Ihyaul Ulum; Tri Fajar Agus Salim; Eris Tri Kurniawati
Jurnal Dinamika Akuntansi dan Bisnis Vol 3, No 1 (2016): Maret 2016
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

The purpose of this study was to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulation, whereasthe corporate governance measured by its structures i.e. audit committee, board of commissioner, and board of director. This study used purposive sampling method to determine the sample from public companies which are included in the 50 biggest market capitalizations from 2007 until 2014. The linier regression method was used to analysis the data. The result shows that corporate governance has an effect on the intellectual capital disclosure practices in Indonesia. It means that, the structures of corporate governance of companies determine the amount of intellectual capital information disclosed on their annual report.
Co-Authors Eris Tri Kurniawati Ihyaul Ulum