Yulianti, Rurry (2016) PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP INTELLECTUAL CAPITAL DISCLOSURE (Studi pada perusahaan perbankan yang listing di BEI periode 2013-2014). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

Text PENGARUH KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP INTELLECTUAL CAPITAL DISCLOSURE.PDF - Published Version Restricted to Registered users only Download (2MB)

Abstract

This study aims to investigate the effect of Independent Commissioner and Audit Committee on intellectual capital disclosure. The samples of this research are 36 Banks listed in Indonesia Stock Exchange period 2013-2014. Data selected by purposive sampling method with the result are 72 observation datas. The analytical method used in this study is multiple linier regression. Results of this study found that the higher proportion of Independent Commissioner made companies tend to have lower intellectual capital disclosure, while Audit Committee had positive association with intellectual capital disclosure. This study also found significant positive association between size and intellectual capital disclosure, however, leverage, profitability, and growth did not have significant association with intellectual capital disclosure. Keywords: Independent Commissioner, Audit Committee, Intellectual Capital Disclosure, Annual Report, Banks.

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