PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP INTELLECTUAL CAPITAL DISCLOSURE
Abstract
This study aims to examine the influence of corporate governance
mechanism of the intellectual capital disclosure. Measurement of intellectual
capital disclosure in a company of this research used the disclosure index by
Meca and Martinez (2007). The independent variable in this research is the
number of the board of commissioners, board of commissioners meeting, the
number of the audit committee, audit committee meeting, managerial ownership,
institutional ownership, also two control variables are size and leverage. The
dependent variable in this research is intellectual capital disclosure. The
population of this research is high IC intensive companies that listed in Indonesia
Stock Exchange. The sampling technique used in this study is purposive sampling.
The data analysis technique used was multiple linear regression using SPSS 21.
Beside that, all variables had been tasted on its normality, multicolinearity,
autocorrelation, and heteroscedasticity.
The result of the study showed that all variables passed the classical
assumption test and appropriate to be used as the research data. The result of the
study showed that the number of the board of commissioners, board of
commissioners meeting had positive and significant effect toward intellectual
capital disclosure, while the number of the audit committee, audit committee
meeting, managerial ownership, institutional ownership had no effect toward
intellectual capital disclosure.