Open AccessDeterminan Faktor Pengungkapan Modal Intelektual dan Tingkat Pengungkapan Per Industrinya pada Seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia
Author(s) -
Sri Budhi Rezki
Publication year - 2018
Publication title -
kompartemen: jurnal ilmiah akuntansi/kompartemen : jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2579-8928
pISSN - 1693-1084
DOI - 10.30595/kompartemen.v16i1.2458
Subject(s) - intellectual capital , stock exchange , audit committee , nonprobability sampling , profitability index , business , accounting , sample (material) , variables , independence (probability theory) , business administration , finance , statistics , population , mathematics , sociology , demography , chemistry , chromatography
This study aims to examine the influence of corporate governance mechanisms and company characteristics towards the extent of intellectual capital disclosure. The independent variable in this research is proportion of independence board, size of audit committee, profitability, age of company, size of company, and type of industries. The dependent variable in this research is intellectual capital disclosure level. The sample used in this research was annual reports all of company listed at Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling. With this method, the samples were 146 firms. The analysis of this study uses multiple linear regression. The results of this study indicated that size of audit committee, profitability, size of company, and type of industries had positive and significant influence on extent of intellectual capital disclosure. Eventhough, proportion of independence board and age of company had no significant.