PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL
Abstract: This research aims
to analyze the audit committee characteristics that influencing the
intellectual capital disclosure at the financial companies listed on the Stock
Exchange in 2010 until 2012. The audit committee characteristics that was used
in this research are audit committee size, number of audit committee meetings,
and financial expertise on the audit
committee which are independent variables. Board independence, listing age,
profitability, and firm size are control variables. The intellectual capital
disclosure is the dependent variable.
The population of this research are all financial companies listed on the
Stock Exchange in 2010 until 2012. Total research sample is 63 financial firms
that selected with purposive sampling. This research analyzes the company's
annual report using the method of content analysis. Data analyzed with test of
classical assumptions, test of hypothesis, and multiple linear regression
analysis method.
The results of this research indicate that audit committee size and
number of audit committee meetings have positively significant effect to the
overall intellectual capital disclosure. Independence of audit committee and
financial expertise have no significant effect to the intellectual capital
disclosure.
Keywords: Audit committee
characteristics, disclosure of intellectual capital, committee audit size,
number of audit committee meetings
Penulis: Manggar Wigati
Ningsih, Herry Laksito
Kode Jurnal: jpakuntansidd141060
