| dc.contributor.advisor | RAHMAWATI, EVI | |
| dc.contributor.author | MAULANA, RIZKY | |
| dc.date.accessioned | 2019-02-12T07:41:35Z | |
| dc.date.available | 2019-02-12T07:41:35Z | |
| dc.date.issued | 2018 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/24385 | |
| dc.description | This study aims to analyze the effect of ownership structure on intellectual
capital disclosures moderated by the audit committee quality. Measurement of
intellectual capital in the company's disclosure of this study used an index
developed by Li et al. (2008). The independent variables in this study are
managerial, institutional, government and foreign ownership. The moderating
variable in this study is the audit committee quality. The dependent variable in this
study is the intellectual capital disclosures. The population of this study is banking
companies that are included in intellectual capital intensive companies listed on the
Indonesia Stock Exchange and Bursa Malaysia. The sampling technique used in
this study was purposive sampling. The analysis used in this study was multiple
linear regression, simple linear regression, independent sample t test, and chow test
with SPSS 15.0.
The results of this study indicates that managerial ownership have a negative
significant effect on intellectual capital disclosure in Indonesia and Malaysia.
Institutional, government and foreign ownership that have a positive significant
effect towards intellectual capital disclosure on Indonesia and Malaysia. Only
managerial ownership moderated by the quality of audit committees proved to
weaken the effect of managerial ownership on intellectual capital disclosure in
Indonesia and Malaysia. The quality of the audit committee is only proven to
strengthen the effect of government ownership in Malaysia. There are differences
in the effect of ownership structures on intellectual capital disclosures in Indonesia
and Malaysia. However, there is no difference in the effect of ownership structure
on intellectual capital disclosures moderated by the audit committees quality in
Indonesia and Malaysia. | en_US |
| dc.description.abstract | This study aims to analyze the effect of ownership structure on intellectual
capital disclosures moderated by the audit committee quality. Measurement of
intellectual capital in the company's disclosure of this study used an index
developed by Li et al. (2008). The independent variables in this study are
managerial, institutional, government and foreign ownership. The moderating
variable in this study is the audit committee quality. The dependent variable in this
study is the intellectual capital disclosures. The population of this study is banking
companies that are included in intellectual capital intensive companies listed on the
Indonesia Stock Exchange and Bursa Malaysia. The sampling technique used in
this study was purposive sampling. The analysis used in this study was multiple
linear regression, simple linear regression, independent sample t test, and chow test
with SPSS 15.0.
The results of this study indicates that managerial ownership have a negative
significant effect on intellectual capital disclosure in Indonesia and Malaysia.
Institutional, government and foreign ownership that have a positive significant
effect towards intellectual capital disclosure on Indonesia and Malaysia. Only
managerial ownership moderated by the quality of audit committees proved to
weaken the effect of managerial ownership on intellectual capital disclosure in
Indonesia and Malaysia. The quality of the audit committee is only proven to
strengthen the effect of government ownership in Malaysia. There are differences
in the effect of ownership structures on intellectual capital disclosures in Indonesia
and Malaysia. However, there is no difference in the effect of ownership structure
on intellectual capital disclosures moderated by the audit committees quality in
Indonesia and Malaysia. | en_US |
| dc.publisher | FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH YOGYAKARTA | en_US |
| dc.subject | Managerial Ownership, Institutional Ownership, Government Ownership, Foreign Ownership, Audit Committee Quality, and Intellectual Capital Disclosure. | en_US |
| dc.title | PENGARUH STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN MODAL INTELEKTUAL DENGAN VARIABEL PEMODERASI KUALITAS KOMITE AUDIT | en_US |
| dc.type | Thesis
SKR
FEB
662 | en_US |
