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.
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Abstract
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.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit dan karakteristik perusahaan terhadap pengungkapan modal intelektual. Pada penelitian ini menggunakan variabel dependen pengungkapan modal intelektual dan terdapat 7 variabel independen yaitu ukuran komite audit, frekuensi rapat komite audit, keahlian keuangan komite audit, komite audit independen, ukuran perusahaan, profitabilitas, dan jenis industri. Penelitian ini merupakan penelitian kuantitatif. Data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan indeks LQ45 yang terdaftar di bursa efek indonesia pada tahun 2020-2022. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, dan memperoleh 29 sampel perusahaan yang di teliti selama 3 tahun berturut-turut, sehingga sampel yang diperoleh sebanyak 87 perusahaan. Penelitian ini menggunakan metode analisis regresi linear berganda yang diolah menggunakan SPSS 25. Hasil penelitian menunjukan ukuran komite audit dan jenis industri berpengaruh positif terhadap pengungkapan modal intelektual, sedangkan frekuensi rapat komite audit, keahlian keuangan komite audit, komite audit independen, ukuran perusahaan, dan profitabilitas tidak berpengaruh terhadap pengungkapan modal intelektual. | ||||||
| Uncontrolled Keywords: | Audit Committee Size, Audit Committee Meeting Frequency, Audit Committee Financial Expertise, Independent Audit Committee, Company Size, Profitability, Industry Type, and Intellectual Capital Disclosure. Ukuran Komite Audit, Frekuensi Rapat Komite Audit, Keahlian Keuangan Komite Audit, Komite Audit Independen, Ukuran perusahaan, Profitabilitas, Jenis industri, dan Pengungkapan Modal Intelektual. | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi |
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| Depositing User: | Mrs Mella Mei Lia | ||||||
| Date Deposited: | 18 Mar 2025 07:19 | ||||||
| Last Modified: | 18 Mar 2025 07:19 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47918 |
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