ANTESEDEN DAN KONSEKUENSI INTELLECTUAL CAPITAL DISCLOSURE

PUTERI, Iva Nike Imanta and CHARIRI, Anis ANTESEDEN DAN KONSEKUENSI INTELLECTUAL CAPITAL DISCLOSURE. In: Simposium Nasional Akuntansi XIX, 24-27 August 2016, Lampung, Indonesia. (Unpublished)

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Abstract

This study focus on investigating the influence of company characteristics which consisting of board of commisioner size, independent commisioner, diversity of commisioner, size, age, leverage, type of auditor, and type of industry to intellectual capital disclosure (ICD) and also the influence of Intellectual Capital Disclosure (ICD) on market capitalization. Intellectual Capital Disclosure (ICD) is seen as independent variable as well as dependent variable. Intellectual capital disclosure (ICD) is measured by intellectual capital disclosure index that using content analysis with four-way numerical coding system. The framework of ICD based on ICD-In which is developed in accordance of Bapepam Chairman Decree No: Kep-431/BL/2012 concerning Submission of Publicly Listed Company Annual Reports. Findings of this study showed that size, age, leverage, and type of industry significantly influenced the intellectual capital disclosure (ICD). However board of commisioner size, independent commisioner, diversity of commisioner, type of auditor didn’t significantly influenced the intellectual capital disclosure (ICD). Moreover, this study provided evidence that intellectual capital disclosure (ICD) had significantly positive affect on the market capitalization

Item Type:Conference or Workshop Item (Paper)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:66650
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Nov 2018 21:06
Last Modified:18 Nov 2018 21:06

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