PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL

RAHANDIKA , Fadhil and DEWAYANTO, Totok (2019) PERAN TATA KELOLA PERUSAHAAN PADA PENGUNGKAPAN MODAL INTELEKTUAL. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The aim of this study is to examine the role of corporate governance in intellectual capital disclosure. This study used firm performance, capital structure and fim size as control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 381 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that board size, the propotion of independent commissioner, blockholder ownership and government ownership has positive effect and significant on intellectual capital disclosure. Meanwhile, board tenure has no effect on on intellectual capital disclosure.

Item Type:Thesis (Undergraduate)
Additional Information:Coorporate Governance, Intellectual Capital Disclosure, Board Characteristic, Ownership Structure.
Uncontrolled Keywords:Coorporate Governance, Intellectual Capital Disclosure, Board Characteristic, Ownership Structure.
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74611
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:23 Jul 2019 09:58
Last Modified:23 Jul 2019 09:58

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