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All Journal Jurnal Paradigma Akuntansi
Sophia Novela
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Economics, Econometrics & Finance Social Sciences

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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Sophia Novela; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23576

Abstract

This research aims at how the role of board size, board composition, and shares concentration towards intellectual capital disclosure on manufactured industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 111 companies. Data processing techniques using multiple regression analysis what helped by E-Views program (Econometrical Views) 12 Student Version (SV) Lite. The results of this study indicate that board composition and shares concentration have a significant influence on intellectual capital disclosure. The implication of this study is the need to increase the role of board composition and shares concentration that will increase the intellectual capital disclosure in the annual reports which will bring a good signal for investors.
Co-Authors Elsa Imelda