Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia

Ihyaul Ulum (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang)
Tri Fajar Agus Salim (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang)
Eris Tri Kurniawati (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang)

Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 3, No 1 (2016): Maret 2016

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.