Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia
Abstract: The purpose of this
study was 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, whereasthe corporate governance measured by its structures i.e.
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. The
linier regression method was used to analysis the data. The result shows that
corporate governance has an effect on the intellectual capital disclosure
practices in Indonesia. It means that, the structures of corporate governance
of companies determine the amount of intellectual capital information disclosed
on their annual report.
Penulis: Ihyaul Ulum, Tri
Fajar Agus Salim, Eris Tri Kurniawati
Kode Jurnal: jpakuntansidd131104
