Open AccessPENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL: STUDI PADA PERUSAHAAN SEKTOR PERBANKAN
Author(s) -
Afifah Novita Hardiani,
Ihyaul Ulum,
Siti Zubaidah
Publication year - 2017
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v6i1.5078
Subject(s) - intellectual capital , business , corporate governance , affect (linguistics) , intervening variable , business administration , accounting , finance , sociology , population , demography , communication
The aim of this research is to examine the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. 27 companies were taken as sampleson this research. The objective of this research is to prove the affect of corporate governancemechanism on disclosure of intellectual capital on the banking sector companies. The analyticalmethods used in this research are Partial Least Square (PLS) and test directly (direct effect).Results indicated that the variable of corporate governance was positively affect the disclosureof intellectual capital on the banking sector companies which means all information in companies were disclosed.Keywords: mekanisme corporate governance, intellectual capital disclosure