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Oct 29

PENGARUH CORPORATE GOVERNANCE TERHADAP PRAKTIK PENGUNGKAPAN MODAL INTELEKTUAL DI INDONESIA

Kutipan referensi: Ulum, I., T. F. A. Salim, dan E. T. Kurniawati. 2016. Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia. Jurnal Dinamika Akuntansi dan Bisnis 3 (1):37-45.

 

ABSTRACT

 

The purpose of this study is to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulation. While corporate governance measured by its structures: audit committee, board of commissioner, and board of director. This study used purposive sampling method to determine the sample from public companies which are included in the 50 biggest market capitalizations from 2007 until 2014. Linier regression was used to analysis the data. The result shows that corporate governance influenced the intellectual capital disclosure practices in Indonesia. It means that, the structures of corporate governance of companies will effect to the amount of intellectual capital informations disclosed on their annual report. Keywords : corporate governance, intellectual capital disclosure, market capitalizalion

 

monggo file lengkapnya 4395-8723-1-SM

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