International Journal of Business and Social Science Research
Vol. 2 No. 4 (2021): Vol. 2 No. 4 (2021): April(IJBSSR)

The Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019

Indrayati (State Polytechnic of Malang, East Java, Indonesia)
Erlin Melani (State Polytechnic of Malang, East Java, Indonesia)
Slamet (Unknown)

Article Info

Publish Date
28 Apr 2021

Abstract

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

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Journal Info
International Journal of Business and Social Science Research
Website

Abbrev

ijbssr

Publisher

The Institute of Academic Research and Publication

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Accounting Information System, Anthropology, Corporate Governance, Development Economics and Economic Policies, Education Research, Environmental Studies, Finance & Banking, History & Culture, Human Geography, Tourism and Hospitality, Insurance and Actuarial Science, International Relations, Legal ...