PENGARUH STRUKTUR CORPORATE GOVERNANCE PADA KUALITAS LABA DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2010-2012)
Abstract: This study aimed to
examine the effect of corporate governance structure on earnings quality in the
Indonesian banking companies. This study also examines whether the intellectual
capital disclosure mediate the effect of corporate governance structure on
earnings quality. The sample of this study was 24 banking companies listed in
Indonesia Stock Exchange for the year 2010-2012. The collected data were
processed using path analysis to examine the direct and indirect effect of
corporate governance structure on earnings quality. Results of this study
indicate that there is a direct effect of institutional ownership which is a
component of corporate governance structure on earnings quality. Intellectual
capital disclosure has no effect on earnings quality. Composition of
independent directors and institutional ownership that is a component of
corporate governance structure, effect on intellectual capital disclosure.
Keywords: corporate governance
structure, composition of independent directors, managerial ownership,
institutional ownership, earnings quality, intellectual capital disclosure
Penulis: Rusli Tohir, Etna Nur
Afri Yuyetta
Kode Jurnal: jpakuntansidd131042
