PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL
Abstract: This study is aimed
to investigate the relationship between the characteristics of the audit
committee and external auditors on the disclosure of intellectual capital.
Intellectual capital disclosure (ICDI) variable is measured by using the 61
checklists in 3 formats namely tables, images and numeric. The populations in
this study are the companies that are listed on the Indonesia Stock Exchange
(IDX) in 2012. Total research sample is 100 companies that are selected by
proportionate stratified random sampling method. This research analyzes the
company's annual report using the method of content analysis. Data analysis is
tested by the test of classical assumptions, test of hypothesis, and multiple
linear regression analysismethod.The results of this research indicate that
frequency meeting of audit committee are positively significant effect on intellectual
capital disclosure.While, the financial expertise of the audit committee, the
external auditor’ specialization and the quality of external auditors have no
significant on intellectual capital disclosure.
Keywords: Intellectual Capital
Disclosures, Audit Committee Characteristics, External Auditor Characteristics
Penulis: Fanniya Dyah
Prameswari, Sudarno
Kode Jurnal: jpakuntansidd141123
