relation: https://eprints.untirta.ac.id/47918/
title: PENGARUH KARAKTERISTIK KOMITE AUDIT  DAN KARAKTERISTIK PERUSAHAAN TERHADAP  PENGUNGKAPAN MODAL INTELEKTUAL  (Studi Empiris Pada Perusahaan Indeks LQ45 yang  Terdaftar di Bursa Efek Indonesia Tahun 2020-2022)
creator: Mei Lia, Mella
subject: HF5601 Accounting
description: This study aims to examine the effect of audit committee characteristics and  company characteristics on intellectual capital disclosure. This study uses the  dependent variable of intellectual capital disclosure and there are 7 independent  variables, namely audit committee size, audit committee meeting frequency, audit  committee financial expertise, independent audit committee, company size,  profitability, and industry type. This research is quantitative research. The data in  this study is secondary data obtained from financial reports and annual reports of  LQ45 index companies listed on the Indonesian stock exchange in 2020-2022.  Sampling in this study used purposive sampling, and obtained 29 samples of  companies studied for 3 consecutive years, so that the sample obtained was 87  companies. The results showed that the size of the audit committee and the type of  industry have a positive effect on intellectual capital disclosure, while the frequency  of audit committee meetings, audit committee financial expertise, independent audit  committee, company size, and profitability have no effect on intellectual capital  disclosure.
date: 2024
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/47918/1/Mella%20Mei%20Lia_5552200095_fulltext-1.pdf
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identifier: https://eprints.untirta.ac.id/47918/2/Mella%20Mei%20Lia_5552200095_01-1.pdf
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identifier: https://eprints.untirta.ac.id/47918/3/Mella%20Mei%20Lia_5552200095_02.pdf
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identifier: https://eprints.untirta.ac.id/47918/4/Mella%20Mei%20Lia_5552200095_03.pdf
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identifier: https://eprints.untirta.ac.id/47918/5/Mella%20Mei%20Lia_5552200095_04.pdf
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identifier: https://eprints.untirta.ac.id/47918/6/Mella%20Mei%20Lia_5552200095_05.pdf
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identifier: https://eprints.untirta.ac.id/47918/7/Mella%20Mei%20Lia_5552200095_Ref.pdf
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identifier: https://eprints.untirta.ac.id/47918/8/Mella%20Mei%20Lia_5552200095_Lamp.pdf
identifier:   Mei Lia, Mella  (2024) PENGARUH KARAKTERISTIK KOMITE AUDIT DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris Pada Perusahaan Indeks LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022).  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.