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Elizabeth H. Widowati
Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret Surakarta

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PENGARUH KOMISARIS ASING, DIREKTUR ASING DAN KEPEMILIKAN ASING TERHADAP KINERJA INTELLECTUAL CAPITAL Noel S. H. Pradono; Elizabeth H. Widowati
KINERJA Vol. 20 No. 2 (2016): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v20i2.840

Abstract

AbstractThis research aims to determine the effect of foreign commissioners, foreign directors and foreign ownership on intellectual capital performance of manufacturing firms in Indonesia Stock Exchange during 2012-2015. The sample used in this research composed of 20 companies with a span of 4 years or as many as 80 observations. This study used multiple linear regressions as statistical tools. The results are the proportions of foreign directors have significant positive effect on the intellectual capital performance while the proportion of foreign commissioners and the proportion of foreign ownership are not proven to have a significant effect on the intellectual capital performance.Keywords: intellectual capital performance, foreign commissioner, foreign director, foreign ownership