Hizriyani, Ferra Ermawatie and ZULFIKAR, Rudi and Yulianto, Agus Sholikhan (2022) Audit Committee Characteristics, Intellectual Capital Disclosure, and Firm Value. INTERNATIONAL JOURNAL OF MANAGEMENT STUDIES AND SOCIAL SCIENCE RESEARCH, 4 (1). pp. 330-335. ISSN 2582-0265

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Abstract

The purpose of this research is to analyze the effect of the audit committee characteristics on intellectual capital disclosure (ICD) and its implications on firm value (an empirical study of the banking industry on the Indonesian stock exchange for the period 2014-2019). The data used in this study are banking companies with population 43 banks. The samples obtained in this study were 156 samples using sampling purposive method. The data were processed using SPSS 25.0 for windows. The results of this study prove that size and financial expertise of audit committee have a significant positive effect on intellectual capital disclosure (ICD), while audit committee experience does not effect to intellectual capital disclosure (ICD). Intellectual capital disclosures (ICD) have a significant positive effect on firm value. Keywords: Audit Committee Size, Financial Expertise of Audit Committee, Audit Committee Experience, Intellectual Capital Disclosure, Firm Value.

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