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All Journal Balance Vocation Accounting Journal Dynamic Management Journal Digital Business Journal (DIGIBIS)
Haromain, Achmad
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Journal : Balance Vocation Accounting Journal

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The Influence Of The Board Of Commissioners And Managerial Ownership On Intellectual Capital Disclosure In Banking Companies On The Indonesia Stock Exchange rosidawaty, Rosidawaty rosi; Soenaryo, Dede; Wangsih, Ingkak Chintya; Permananingrum, Ervina Yennie; Haromain, Achmad
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.12908

Abstract

This research aims to determine the influence of the board of commissioners and managerial ownership on intellectual capital disclosure. The data analysis method used is multiple panel regression analysis so that the direction and magnitude of the influence of the independent variable on the dependent variable can be clearly depicted. This research used Eviews Student 12. The research sample consisted of 23 banking companies from 47 companies listed on the Indonesian stock exchange for the 2018- 2022 period. Sampling with certain criteria. The research results show that: 1). The board of commissioners has a negative and insignificant effect on intellectual capital disclosure; 2). Managerial ownership has a positive and significant effect on intellectual capital disclosure; 3). The board of commissioners and managerial ownership have a positive and significant effect on intellectual capital discussion simultaneously.
Co-Authors Abdul Rauf Ingkak Chintya Wangsih Muttaqjin, Imam Permananingrum, Ervina Yennie Rofifah, Lutfia Rosidawaty Rosidawaty Soenaryo, Dede Sulasnawati, Asri