Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Elenne Stefanie Kuanda
Faculty of Economics, Petra Christian University, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Corporate Governance, Market Share, and Intellectual Capital Disclosure: Evidence from the Indonesian Agriculture and Mining Sectors Saarce Elsye Hatane; Elenne Stefanie Kuanda; Elizabeth Cornelius; Josua Tarigan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 15 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.072 KB) | DOI: 10.24843/JIAB.2020.v15.i01.p07

Abstract

Using a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of 18 agricultural and 28 mining companies, which were chosen using the content analysis method. The five-year observation period lasted from 2013 to 2017, resulting in 230 units of analysis. Data analysis employed a panel regression model with panel data testing. The study finds a positive impact of auditor type and audit committee on ICD as well as a negative influence of board size on ICD. The results conform to existing stakeholder and legitimacy theories. Keywords: Intellectual capital disclosure; auditor type; board size; audit committee
Co-Authors Elizabeth Cornelius Josua Tarigan Saarce Elsye Hatane